Problem 14-3A Condensed balance sheet and income statement data for Landwehr Corporation appear below LANDWEHR CORPORATION Balance Sheets December 31 2018 2017 $17,400 44,700 95,700 70,600 370,700 $599,100 S80,500 84,200 311,000 123,400 $599,100 2016 $17,800 47,500 63,500 44,000 358,200 $531,000 S69,100 49,500 299,000 113,400 $531,000 Cash Accounts receivable (net) Other current assets Investments Plant and equipment (net) $ 24,100 50,000 90,100 74,500 400,500 $639,200 S75,000 79,900 362,000 122,300 $639,200 Current liabilities Long-term debt Common stock, S10 par Retained earnings LANDWEHR CORPORATION Income Statement For the Years Ended December 31 2018 $737,000 39,900 2017 $705,400 51,000 Sales revenue Less: Sales returns and allowances