Changes in the balance sheet account balances for the bubble bobble co. during 2013 follow. Dividends declared during 20123 were $16,000.cash $38,500 acct rec. $57,000 Inventory ($32,500) building and equipment (net) $160,000 ,Patents ($4,000), acct. payable($45,000) ,bonds payable $135,000, capital stock $25,000 ,additional paid-in-capital$ 35,000.