BERNARD COMPANY Comparative Balance Sheet 31.2016 $113,000 76.000 193,000 100,000 Accounts receivable 172,000 Equipment Accumulated depreciation-equipment Total asses Accounts payable Bonds payable Common stock Retained eamings 31,000 100,000 300,000 97,000 180,000 otal labilities and stockholders’ equity 1. Net income for the year ending December 31,2017 was $170,000 2 Land was sold at cost . Additional Equipment was purchased for $80,000 cash 4$70,000 Equipment, with a book value of $50,000, was sokd for $48,000 during 2017 5. Bonds payable were redeemed for cash $80,000 6. Cash dividends of $35,000 wene declared and paid during the year 7. Several shares of common
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