The financial statements of Elcamino Company appear below: ELCAMINO COMPANY Comparative Balance Sheet December 31, Assets 2017 2016 Cash $ 25,000 $ 40,000 Debt investments. ..20,000 60,000 Accounts receivable (net) 50,000 30,000 Inventory .140,000 170,000 Property, plant and equipment (net) 170,000 200,000 Total assets $405,000 $500,000 Liabilities and stockholders' equity Accounts payable $ 25,000 $ 30,000 Short-term notes payable 40,000 90,000 Bonds payable 75,000 160,000 Common stock 160,000 145,000 Retained earnings 105.000 75.000 Total liabilities and stockholders' equity. $405.000 $500.000