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Ivanhoe Company has these comparative balance sheet data: IVANHOE COMPANY Balance Sheets December 31 2017 2016 Cash Accounts receivable (net) Inventory Plant assets (net) $ 15,465 72,170 61,860 206,200 $355,695 $ 51,550 103,100 144,340 56,705 $355,695 $30,930 61,860 51,550 185,580 $329,920 61,860 103,100 123,720 41,240 $329,920 Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings Additional information for 2017: 1. Net income was $30,500 2. Sales on account were $393,100. Sales returns and allowances amounted to $28,000 3. Cost of goods sold was $207,600