the comparative financial statements prepared at December 31,2017 pinnacle Plus showed the following summarized data

al statements prepared at December 31, 2017, for Pinnacle P 2017 2016 $117,000 $106,000 54,800 50,800 62,200 38, 100 4,700 55,200 35,100 4,700 Tax Expense 19,400 5,820 15,400 4,620 $ 13,580 $ 10,780 Net $ 61,252 $ 15,350 44,000 35,500 28,500 45,000 109,000 119,000 nt, Net $242,752 $ 214,850