Question 5 of 14 > . PLANNER CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash $21,570 $10,700 Accounts receivable 18,200 23,400 Land 18,000 26,000 Building 70,000 70,000 Accumulated depreciation (15,000) (10,000) Total $112.770 $120,100 Accounts payable $12.370 $31.100 Common stock 75.000 69.000 Retained earnings 25,400 20.000 Question 5 of 14