Problem 23-2 The comparative balance sheets for Nash Corporation show the following information December 31 2017 2016 Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents $33,500 $12,900 10,000 9,000 3,000 29,800 19,900 6,300 $107,800 $90,900 12,400 12,100 0 44,800 5,000 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 4,500 6,000 3,000 4,900 4,100 25,000 33,000 5,900 $107,800 $90,900 2,000 0 5,000 3,000 31,000 43,000 20,700