nment PRINTER VERSION Problem 23-2 The comparative balance sheets for Sunland Corporation show the following information. December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,600 $13,100 12,10010,000 12,100 9,000 -0-3,100 0 29,400 45,00020,200 4,900 6,300 $107,700 $91,100 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 4,5o0 -0-5,900 3,100 0 5,00o 4,100 31,000 25,000 43,00033,000 20,7006,000 $107.700 $91.100 4,900 3,000 Additional data related to 2017 are as follows