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The Extra Surplus Company's Balance Sheet for December 31, 2015 and the Income Statement for 2016 are shown below. Extra Surplus Company Balance Sheet December 31, 2015 Assets 17,000 Cash 8,500 Accounts Receivable 20,400 Inventory 34,000 Property and Equipment, Net 79,900 Liabilities and Stockholders' Equity 17,000 Accounts Payable 8,500 Notes Payable, Long-Term 34,000 Common Stock 20,400 Retained Earnings 79,900