net income is also 67,900

IVOSU d Inc., pasun 2018 2017 (Decrease) Current Assets: Cash and cash equivalents Accounts receivable Inventory Fixed Assets Land 5,900 $ 25,100 91,600 5,100 S 26,700 89,700 8 00 (1,600) 1,900 Equipment, net 89,300 60,900 53,300 49,300 265,200 $ 231,700 $ 28,400 4,000 33,500 Total Assets Current Liabilities: Print 265,200 $ 231,700 $ 30,700$ 30,100 35,300 $ 28.700 (4,600) 1,400 Total Assets Current Liabilities: Accounts payable Accrued liabilities Long-Term Liabilities: Notes payable Stockholders' Equity: Common stock Retained earnings Total Liabilities and Stockholders' Equity 72,000 100.000 (28,000) 89,000 43,400 64,500 3,200 24,500 40,200 33,500 265,200 $ 231,700 Sales revenue 213,000 8,600 Interest revenue Total revenues $ 221,600 Expenses: Cost of goods sold Salaries expense Depreciation expense 70,400 27,100 4,700 10,500 12,400 28,600 Other operating expenses Interest expense Income tax expense Total expenses 153,700