The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 2018 and 20Y7, is as follows: Assets Cash Accounts receivable (net) Inventories Prepaid expenses Equipment Accumulated depreciation-equipment Total assets Dec. 31, 2018 Dec. 31, 2017 $79,230 $97,190 121,740 131,030 173,910 162,400 7,090 4,920 354,280 290,970 (92,110) (71,360) $644,140 $615,150 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $135,270 $128,570 Mortgage note payable 0 184,550 Common stock, $1 par 21,000 13,000 Paid-in capital in excess of par-common stock 293,000 173,000 Retained earnings 194,870 116,030 Total liabilities and stockholders' equity $644,140 $615,150 Additional data obtained from the income statement and from an examination of the accounts in the ledger for 20Y8 are as follows: a. Net income, $201,830. b. Depreciation reported on the income statement, $44,900. Enuinmant une brand