The Cisco Corp. has the following balance sheets at December 31 Cisco Corporation Comparative Balance Sheets December 31 2018 2017 Assets Cash Accounts receivable Invent Prepaid expenses Land Equipment Accumulated depreciation-equipment Building Accumulated depreciation-building $100,000 60.,000 130,000 13,000 140,000 210,000 (60,000) 250,000 (75,000) $ 768,000 $ 55,000 65,000 100,000 18,000 160,000 180,000 40,000) 250,000 (60,000) 728,000 2018 2017 Liabilities and Stockholders' Equitv Accounts payable Bonds payable Common stock, $1 par Retained earnings S 45,000 230,000 270,000 223,000 $ 768,000 S 40,000 270,000 200,000 218,000 $728,000