The comparative balance sheets for 2018 and 2017 are given below for Surmise Company. Net income for 2018 was $68 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2018 and 2017 (s in millions) 2018 2017 Assets Cash Accounts receivable $51 56 Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment (20) 15 126 98 10 110 65 353 240 Less: Accumulated depreciation Patent (119) (96) 20 692 579 19 Liabilities Accounts payable Accrued liabilities Notes payable Lease liability Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $12 29 36 104 58 114 63 257 50 205 161L6 692 579