You are provided the following financial information for the Robo Corporation. Use this information to create a Balance Sheet in excel. You will be computing the Balance sheet for two years -- both for the years 2015 and 2016.

	2015		2016
Account receivable	$30,112		$34,800
Accounts payable	$8,000		$11,200
Accumulated depreciation (on equipment and buildings)	($68,100)		($80,000)
Bonds payable	$50,000		$50,000
Buildings	$80,000		$82,000
Cash	$19,785		$25,217
Common stock	$52,200		$79,640
Cost of goods sold			$80,945
Depreciation expense			$11,900
Dividends declared			$11,060
Equipment	$39,000		$40,000
Interest expense			$5,000
Tax rate			38%
Inventory	$34,403		$31,560
Investments	$25,000		$60,000
Land	$7,500		$10,000
Other operating expenses			$15,900
Retained earnings (ending balance)	$47,500
Sales			$137,450
Wages payable	$10,000		$11,600