The comparative balance sheets for Marin Corporation show the following information December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,600 $13,000 12,100 10,000 9,000 3,000 30,000 45,100 19,900 6,300 $108,100 $91,200 12,200 5,100 llowance for doubtful accounts Accumulated depreciation-equipment Accumulated depreciation-building Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings $3,100 $4,500 4,500 6,000 3,000 5,000 4,100 31,000 25,000 43,000 33,000 6,100 $108,100 $91,200 2,000 5,100 3,000 20,900