Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 2016 2017 LIABILITIES ASSETS 2016 2017 Current assets Current liabilities IS $ s Total current liabilities $ $ $ Total current assets s $ Total liabilities OWNERS' EQUITY Fixed assets IS $ $ $ S Total owners' equity $ TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY Balance Sheet Accounts of Roman Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $2.020 $2,670 Accounts payable $1,800 $2,060 Accounts receivable $2,480 $2,690 Cash $1,300 $1,090 Common stock $4,990 $4,990 Inventory $5,800 $6,030 Long-term debt $7,800 $8,200 Plant, property, and equipment $8,400 $9,200 Retained earnings $1,370 $1,090 Print Done