Cash Accounts Receivable Inventory Supplies Land Building Accumulated depreciation - building Vehicles Accumulated depreciation - vehicles Accounts payable Dividends payable Current bank loan non-current bank loan Common shares Retained earnings 2018 36,000.00 21,000.00 5,700.00 2,500.00 65,200.00 (276,000.00) 15,000.00 (3,600.00) 38,000.00 25,000.00 55,000.00 118,000.00 120,000.00 112,000.00 232,000.00 2017 2,000.00 39,000.00 49,000.00 3,000.00 93,000.00 800,000.00 900,000.00 (180,000.00) 28,000.00 (5,600.00) 49,000.00 1,300.00 55,000.00 105,300.00 100,000.00 110,000.00 210,000.00