Problem 23-2 The comparative balance sheets for Pronghorn Corporation show the following information. December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,700 $13,200 12,100 9,900 12,000 9,100 -0 3,000 -0- 29,500 45,000 19,800 5,000 6,100 $107,800 $90,600 Allowance for doubtful accounts Accumulated depreciation-equipment Accumulated depreciation-building Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings $3,100 $4,500 2,000 4,500 -0- 6,100 5,000 3,000 4,900 2,900 4,000 31,000 25,000 43,000 33,000 20,800 5,600