The comparative balance sheets for Stellar Corporation show the following information.

		December 31
		2017		2016
Cash		$32,800		$12,900
Accounts receivable		12,300		10,100
Inventory		11,900		9,100
Available-for-sale debt investments		0		2,900
Buildings		0		30,000
Equipment		50,200		20,100
Patents		5,100		6,200
		$112,300		$91,300
Allowance for doubtful accounts		$3,000		$4,500
Accumulated depreciationequipment		1,900		4,400
Accumulated depreciationbuilding		0		5,900
Accounts payable		5,100		3,100
Dividends payable		0		5,100
Notes payable, short-term (nontrade)		3,000		4,000
Long-term notes payable		30,700		25,000
Common stock		47,500		33,200
Retained earnings		21,100		6,100
		$112,300		$91,300

Additional data related to 2017 are as follows.

1.		Cash dividends paid were $5,100.
2.		Equipment that had cost $11,000 and was 40% depreciated at time of disposal was sold for $2,000.
3.		On January 1, 2017, the building was completely destroyed by a flood. Insurance proceeds on the building were $31,900.
4.		A long-term note for $20,000 was issued for the acquisition of equipment.
5.		$14,300 of the long-term note payable was paid by issuing common stock.
6.		Investments (available-for-sale) were sold at $1,700 above their cost. The company has made similar sales and investments in the past.
7.		Interest of $2,000 and income taxes of $6,500 were paid in cash.
8.		Cash was paid for the acquisition of equipment.

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