Exercise 12-4 The current sections of Riverbed Corp's balance sheets at December 31, 2016 and 2017, are presented here. Riverbed Corp's net income for 2017 was $162,180 Depreciation expense was $28,620 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses $111,300 84,800 178,080 28,620 $402,800 $ 104,940 94,340 182,320 23,320 $404,920 Total current assets Current liabilities Accrued expenses payable Accounts payable $15,900 90,100 $106,000 5,300 97,520 $102,820 Total current liabilities