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Wiemers Corporation's comparative balance sheets are presented on the
next page.
WIEMERS CORPORATION
Balance Sheets
December 31
2017
Cash
$ 3,700
$
2016
4,300
Accounts receivable (net)
23,400 21,200
Inventory
7,000 10,000
Land
26,000 20,000
Buildings
70,000 70,000
Accumulated depreciation—buildings
(10,000)
(15,000)
Total
$120,100 $110,500
Accounts payable
$ 31,100 $ 12,370