ment Problem 23-2 The comparative balance sheets for Riverbed Corporation show the following information. December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,600 $13,000 12,10010,000 9,000 -03,000 12,2009 -0- 30,000 45,100 19,900 6,300 $108,100 $91,200 5,100 Allowance for doubtful accounts Accumulated depreciation-equipment Accumulated depreciation-building Accounts payable Dividends payable Notes payable, short-term (nontrade) Long-term notes payable Common stock Retained earnings $3,100$4,500 2,000 4,500 06,000 5,100 3,000 0- 5,000 3,000 4,100 31,00025,000 43,00033,000 20,9006,100 $108,100 $91,200