Problem 23-2 The comparative balance sheets for Teal Corporation show the following information. Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents December 31 2017 2016 $33,600 $13,100 12,100 10,000 12,100 9,000 3,100 29,400 45,000 20,200 4,900 6,300 $107,700 $91,100 $3,100 2,000 -0- 4,900 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 $4,500 4,500 5,900 3,100 5,000 4,100 25,000 33,000 6,000 $91,100 3,000 31,000 43,000 20,700 $107,700 Additional data related to 2017 are as follows. Supplemental disclosures of cash flow information: LINK TO TEXT LINK TO TEXT