Ualance sheets are presented below. RODRIQUEZ CORPORATION Comparative Balance Sheets December 31 Cash Accounts receivable O Investments . Equipment Accum 2017 $ 15,200 2016 s 17,700 2s 22,300 2 16,000 4 25,200 20,000 60,000 (14,000) $106,400 ulated depreciation-equipment 70,000 l (10,000) Total $116,000