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The comparative balance sheet of Cromme Inc. for December 31, 2016 and 2015, is shown as follows: Dec 31, 2016 Dec 31, 2015 Assets $626170.00 $585.760.00 3 Cash 208,880.00 4 Accounts receivable (net) 227,840.00 641,390.00 616,790.00 5 Inventories 000 240,820.00 6 Investments 327,380.00 0.00 7 Land 704,290.00 8 Equipment 554,020.00 9 Accumulated depreciation-equipment (161160.00) $2,359,910.00 $2,057,340.00 10 Total assets Liabilities and Stockholders' Equity 11 SA2467000 12 Accounts payable (merchandise creditors) $404,080.00 43,080.00 13 Accrued expenses payable (operating expenses) 52,050.00 19,300.00 14 Dividends payable 24,920.00 140,000.00 15 Common stock, $4 par 102,000.00 16 Paid-in capital:Excess of issue price over par-common stock 417,400.00 280,600.00 1,309,840.00 1.199, 310.00 17 Retained earnings 18 Total liabilities and stockholders' equity $2,359,910.00 $2,057,340.00