23-2. December 31
2017
                       
2016
33,500
                       
13,000 Cash
12,250
                       
10,000 Accounts Receivable
12,000
                       
9,000 Inventory
0
                                
3,000 Long-Investments
0
                                
29,750 Building
0
                                
(6,000) Accumalted depreciation on building
45,000
                       
20,000 Equipment
(2,000)
                      
(4,500) Accumlated depreciation on equipment
5,000
                         
9,250 Patents
105,750
                     
83,500 Total Assets
5,000                          
3,000 Accounts Payable
1,000                          
5,000 Dividends Payable
4,000                          
8,500 Short-term Notes Payables
32,000
                       
25,000 Long term notes payable
39,000                        
30,000 Common stock
6,000                           
3,000 Pain-in capital excess of par
18,750
                       
9,000 Retained Earnings
105,750
                     
83,500 Total...