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ELCAMINO COMPANY Comparative Balance Sheet December 31, Assets 2017 2016 Cash... $ 25,000 $ 40,000 ......20,000 60,000 Debt investments ....... Accounts receivable (net) ...... ...50,000 30,000 Inventory .... .140,000 170,000 Property, plant and equipment (net) .... ...170,000 200,000 Total assets ............ $405,000 $500,000 Liabilities and stockholders' equity. Accounts payable..... $ 25,000 $ 30,000 Short-term notes payable .......... 40,000 90,000 Bonds payable.. .75,000 160,000 Common stock ........ .160,000 145,000 Retained earnings..... 105,000 75,000