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Dec. 31, 2012 Dec. 31, 2011 Assets Cash $ 722,440 $ 778,480 Accounts receivable (net) 657,420 599,630 Inventories 996,970 917,500 Prepaid expenses 23,120 27,450 Land 248,520 375,670 Buildings 1,148,680 707,990 Accumulated depreciation buildings (325,100) (303,420) Equipment 404,570 357,610 Accumulated depreciation equipment (111,260) (124,980) Total assets $3,765,360 $3,335,930 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) 5 715,420 $ 754,950 Bonds payable 210,860 0 Common stock, $20 par 248,000 92,000 Paid-in capital: Excess of issue price over par-common stock 595,000 439,000 Retained earnings 1,996,080 2,049,980 Total liabilities and stockholders' equity $3,765,360 $3,335,930 The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 2012 are as follows: ACCOUNT Land ACCOUNT NO. Balance TIGOS ACCOUNT Land ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 2012 Jan. 1 Balance 375,670 248,520 Apr. 20 Realized $118,200 cash from sale 127,150 ACCOUNT Buildings ACCOUNT NO. Balance Date Item Debit Credit Debit Credit