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Exercise 23-10 Following are selected balance sheet accounts of Ivanhoe Bros. Corp. at December 31, 2017 and 2016, and the increases or decreases in each account from 2016 to 2017. Also presented is selected income statement information for the year ended December 31, 2017, and additional information. Selected balance sheet accounts Increase (Decrease) Assets $10,400 Accounts receivable $34,200 $23,800 Property, plant, and equipment 277,400 246,200 31,200 Accumulated depreciation-plant assets (177,000) (167,300) (9,700) 2016 Liabilities and stockholders' equity 2017 Increase 48,600 $45,600 Bonds payable $3,000 Dividends payable 8,000 5,000 3,000 21,900 Common stock, $1 par 18,800 3,100 Additional paid-in capital 9,100 3,000 6,100 104,100 91,100 13,000 Retained earnings Selected income statement information for the year ended December 31, 2017: Sales revenue $155,600 38,200 Depreciation 14,600 Gain on sale of equipment Net income 31,300