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Exercise 23-13 Vaughn Inc., a greeting card company, had the following statements prepared as of December 31, 2017. VAUGHN INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $5,900 $6,900 Cash 61,400 Accounts receivable 51,200 Short-term debt investments (available-for-sale) 34,700 18,000 Inventory 40,200 59,700 5,000 Prepaid rent 4,100 Equipment 152,700 130,200 Accumulated depreciation (35,400) (25,000) equipment Copyrights 45,700 49,900 $310,200 $295,000 Total assets payable $46,300 $40,400 Accounts Income taxes payable 3,900 6,000 Salaries and wages payable 8,100 3,900 Short-term loans payable 10,100 8,100 60,200 69,400 Long-term loans payable Common stock, $10 par 100,000 100,000 30,000 30,000 Contributed capital, common stock Retained earnings 53,600 35,200 $310,200 $295,000 Total liabilities & stockholders' equity