The comparative balance sheets for 2018 and 2017 are given below for Surmise Company. Net income for 2018 was $86 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 s in millions) 2018 2017 Assets Cash Accounts receivable s43 49 93 113 Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment (28) 23 141 73 106 423 (5) 19 125 30 106 285 Less: Aecumulated depreciation Patent (146) (114) 29 $ 756 637 Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholders' Equity Conmon stock Paid-in capital-excess of par Retained earnings $ 22 48 50 68 142 23 131 267 143 209 169 756 637