Problem 23-6 Comparative balance sheet accounts of Blue Inc. are presented below BLUE INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 Debit Accounts Cash Accounts Receivable Inventory Equity investments Machinery Buildings Land 2017 2016 S33,600 59,500 24,200 38,900 18,800 56,500 7,500 $270,300 $239,000 $42,200 70,700 29,700 22,300 30,100 67,800 7,500 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation Machinery umulated Depreciation Buildings Accounts Payable Accrued Payables Long-Term Notes Payable Common Stock, no-par Retained Earnings $2,300 5,700 13,600 34,900 3,300 21,000 150,000 39,500 $270,300 $1,500 2,300 9,000 24,700 2,600 31,200 125,000 42,700 $239,000