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Your answer is partially correct. Try again. Kingbird Inc., a greeting card company, had the following statements prepared as of December 31, 2017 KINGBIRD INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $5,900 $7,100 62,000 51,000 Short-term debt investments (available-for-sale) 5,000 18,100 59,900 4,000 153,300 129,100 Cash Accounts receivable Inventony Prepaid rent Equipment 40,400 5,000 (35,000) (24,800) Copyrights 46,300 50,300 Total assets $312,900 $294,700 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, $10 par Contributed capital, common stock $46,500 $40,200 6,100 4,100 8,000 10,100 60,600 69,600 100,000 100,000 0,000 30,000 4,100 8,100