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The comparative balance sheets for 2016 and 2015 and the statement of income for 2016 are given below for Wright Company. Additional information from Wright's accounting records is provided also WRIGHT COMPANY Comparative Balance Sheets December 31, 2016 and 2015 (S in 000s) 2016 2015 Assets Cash Accounts receivable Short-term investment Inventory Land Buildings and equipment $ 109 70 115 24 110 100 480 110 52 115 82 615 Less: Accumulated depreciation (163) (115) $ 920 $784 Liabilities Accounts payable Salaries Interest payable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 35 $ 43 8 payable 6 27 180 234 355 2 161 115 280 140 90 $ 920 S 784