Comparative balance sheets for 2018 and 2017 and a statement of income for 2018 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided.

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Comparative balance sheets for 2018 and 2017 and a statement of income for 2018 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2018 and 2017 $ in 000s) 2018 2017 Assets Cash Accounts receivable Inventory Land Building 450 600 600 900 $390 190 240 375 560 900 Less: Accumulated depreciation (300) (285) Equipment 2,750 2,450 Less: Accumulated depreciation (430)(400) 3081,650 $ 6,460 $5,680 Patent 1,500 Liabilities Accounts payable Accrued expenses payable Lease liability-land Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $700 550 175 200 130 3,110 550 3,000 485 1,470 $ 6,460 5,680 1,7703- METAGROBOLIZE INDUSTRIES Income Statement For the Year Ended December 31, 2018 $ in 000s)