Problem 23-6 Comparative balance sheet accounts of Crane Inc. are presented below CRANE 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 $34,000 60,300 23,800 38,100 19,000 56,400 7,600 $269,000 $239,200 $42,400 69,800 29,700 22,300 29,700 67,500 7,600 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation-Machinery Accumulated Depreciation-Buildings Accounts Payable Accrued Payables Long-Term Notes Payable $2,200 5,600 13,500 35,100 3,300 21,000 $1,500 2,300 9,100 24,800 2,600 30,700