The comparative balance sheets for 2018 and 2017 and the income statement for 2018 are given below for Arduous Company. Additional information from Arduous's accounting records is provided also. ARDUOUS COMPANY Comparative Balance Sheets December 31, 2018 and 2017 (s in mil1ions) 2018 2017 ed Assets Cash Accounts receivable Investment revenue receivable Inventory Prepaid insurance Long-term investment Land Buildings and equipnent $136 $94 220 17 213 25 203 19 17 195 440 426 Lesst Accumulated depreciation Patent (312)(346 1,390 ,200 $63 9 Liabilities Accounts payable Salaries payable Bond interest payable Income tax payable Deterred income tax 1iability Notes payable Lease liability Bonds payable 01 17 29 21 25 37 29 104 228 Less: Discount on bonds Sharebolders' Equity Common stock Paid-in capital-excess of par Preferred stock Retained earning Lessi Treasury stock (35)(41) 423 453 113 285 40 230 1,390 1,200