ssets 2017 2016 quipment C265,990 C241,200 ccumulated depreciation-equipment (47,380) (51,640) ong-term investments 139,380 113,520 repaid expenses 29,960 25,930 ventory 112,560 101,090 ccounts receivable 92,430 33,170 ash 117,400 47,340 Total C710,340 C510,610 quity and Liabilities hare capital-ordinary 219,410 175,650 etained earnings 247,620 100,410 onds payable 115,730 149,490 ccounts payable ccrued expenses payable Total 111,100 67,510 16,480 17,250 710,340 510,610 BLUE SA Income Statement For the Year Ended December 31, 2017 ales revenue 391,910 lain on disposal of plant assets 7,470 399,380 ess: Cost of goods sold 135,880 Operating expenses, excluding depreciation Depreciation expense 12,800 46,240