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CALCULATOR FULL SCREEN PRINTE Exercise 23-21 Below is the comparative balance sheet for Pina Corporation. Dec. 31, 2017Dec. 31, 2016 $20,800 18,900 44,600 Cash $16,500 Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventory Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Delivery equipment 25,000 43,200 (1,800) 4,100 81,700 49,500 125,000 (30,000) 52,800 (19,100) 39,400 (22,000) 14,900 (1,900) 2,500 65,500 dy 73,100 (22,800) 46,200 (15,500) 39,400 (20,500) Accumulated depreciation-delivery equipment Patents $379,200 $299,800 Accounts payable Short-term notes payable (trade) Accrued payables $26,000 3,900 3,000 $16,200 6,100 4,600