These items are taken from the financial statements of Coronado Industries at December 31, 2017. Buildings $105,800 Accounts receivable 12,600 Prepaid insurance 3,200 Cash 11,840 Equipment 82,400 Land 61,200 Insurance expense 780 Depreciation expense 5,300 Interest expense Common stock 2,600 60,000 40,000 Retained earnings (January 1, 2017) Accumulated depreciation--buildings 45,600 Accounts payable 9,500 Notes payable Accumulated depreciation-equipment 93,600 18,720 3,600 14,700 Interest payable Service revenue For the Year Ended December 31, 2017 : Assets Current Assets Cash 11840 Accounts Receivable 12600 Prepaid Insurance 3200 Total Current Assets Property. Plant and Equipment Land 61200 Buildings 105800 Less : Accumulated Depreciation Buildings 45600 Equloment Less : Accumulated Depreciation Equipment Total Assets Liabilities and Stockholders' Equity Current Liabilities Accounts Payable Notes Payable Interest Payable Notes Payable Total Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity