/ Your answer is partially correct. Try again. Below is the comparative balance sheet for Sandhill Corporation. Dec. 31, 2017 Dec. 31, 2016 Cash Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventory Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Delivery equipment Accumulated depreciation-delivery equipment Patents $16,300 24,800 43,400 (1,800 ) 4,100 81,700 49,500 125,100 (29,800 ) 52,600 (19,000 ) 38,700 (21,900 ) 15,100 $21,000 18,800 45,500 (2,000 ) 2,500 65,600 49,500 74,000 (22,900 ) 46,500 (15,700 ) 38,700 (20,600 ) 0 $378,800 $300,900 Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bonds payable Common stock Paid-in capital in excess of par Retained earnings $26,200 4,000 3,000 73,000 50,000 139,000 10,100 73,500 $378,800 $16,200 6,000 4,700 53,500 61,900 100,900 4,000 53,700 $300,900 Dividends in the amount of $14,900 were declared and paid in 2017