Instruction The following balance sheet items, listed in alphabetical order, are available from the records of Singer Company at December 31, 2016: Accounts Accounts pavable Accounts receivable Accumulated depreciation-buildings Accumulated depreciation-equipment Bonds payable, due December 31, 2022 Buildings Capital stock, $1 par value as $34,180 26,670 39,910 12,580 250,000 150,020 199,900 60,730 84,530 7,500 Interest pavable Land Marketable securities Merchandise inventory Notes payable, due April 15, 2017 Office supplies Paid-in capital in excess of par value Patents Prepaid rent Retained earnings Salaries payable $2,140 249,930 15,010 113,000 6,420 410 75,060 44,940 3,650 113,800 7,400 Equipment Income taxes pavable