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The Extra Surplus Company's Balance Sheet for December 31, 2015 and the Income Statement for 2016 are shown below. Extra Surplus Company Balance Sheet December 31, 2015 Assets 19,500 Cash 9,750 Accounts Receivable 23,400 Inventory 39,000 Property and Equipment, Net 91,650 Liabilities and Stockholders' Equity 19,500 Accounts Payable 9,750 Notes Payable, Long-Term 39,000 Common Stock 23,400 Retained Earnings 91,650