Some recent financial statements for Smolira Golf Corp. follow. SMOLIRA GOLF CORP 2017 and 2018 Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2017 2018 Current assets Current liabilities Cash Accounts $ 23,046 25,100 16,200 28,100 $ 63,316 69,400 $ 24,184 28,100 11,800 19,100 $ 56,755 59,000 $ 79,000 83,424 Accounts payable 13,448 Notes payable 20,000 receivable Inventory 26,822 Other 12,571 Total Long-term debt Owners' equity Total mmon stock and paid-in s 48,000 48,000 surplus Accumulated retained 214,256 243,576 earnings Fixed assets Net plant and $334,695 $364,600 Total $262,256 291,576 equipment Total liabilities and owners s Total assets 398,011 $434,000 398,011 $434,000 equity