*Problem 23-6 Comparative balance sheet accounts of Swifty Inc. are presented below. SWIFTY INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2017 AND 2016 December 31 Debit Accounts 2017 2016 $42,100 $34,100 Cash Accounts Receivable 71,100 59,600 29,900 Inventory 24,100 Equity investments 22,200 38,400 18,700 Machinery 29,800 Buildings 56,300 67,900 Land 7,500 7,500 $270,500 $238,700 Credit Accounts $2,200 $1,500 Allowance for Doubtful Accounts Accumulated Depreciation-Machinery 5,600 2,300 Accumulated Depreciation-Buildings 13,700 9,000 Accounts Payable 24,500 35,000 Accrued Payables 3,300 2,700 Long-Term Notes Payable 20,900 31,200 Common Stock, no-par 150,000 125,000 39,800 42,500 Retained Earnings $270,500 $238,700