33.00 points Comparative balance sheets for 2016 and 2015 and a statement of income for 2016 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided. METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2016 and 2015 (S in 000s) 2016 2015 Assets Cash Accounts receivable Inventory Land Building s 500 S 250 550 290 700 400 700 650 800 800 (250) (215) 3,000 2,750 (355) (320) 1,000 1,150 Less: Accumulated depreciation Equipment Less Accumulated depreciation Patent $ 6,645 $ 5,755 Liabilities Accounts payable Accrued expenses payable Lease liability-land Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 800 $ 550 250 220 150 2,660 2,500 600 560 2,185 1,925 $ 6,645 $5,755