2016
2017
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
_________ _________
Total $ 110,500 $ 120,100