Exercise 23-21 Your answer is partially correct. Try again Below is the comparative balance sheet for Marigold 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 $16,400 24,800 43,100 (1,700 ) 4,300 81,100 50,000 126,000 (29,900) 52,500 (19,100 ) 39,300 (21,900) 14,900 $20,800 18,900 45,000 (2,100 ) 2,600 65,200 50,000 72,800 (23,200 ) 45,800 (15,300 ) 39,300 (20,700) $379,800 $299,100