ACC 560 MART Great Stories /acc560mart.com ACC 560 MART Great Stories /acc560mart.com | Page 58

ROJAS CORPORATION
Comparative Balance Sheets
December 31
2017 2016
Cash
$14,300 $10,700
Accounts receivable
21,200
23,400
Land
20,000 26,000
Buildings
70,000 70,000
Accumulated depreciation—buildings
(15,000)
(10,000)
________ _________
Total
$110,500 $120,100
Accounts payable
$12,370
$31,100
Common stock
75,000
69,000
Retained earnings
23,130
20,000