Please answer it correctly and only the red part.thank u

Your answer is partially correct. Try again. Cullumber Inc., a greeting card company, had the following statements prepared as of December 31, 2017 CULLUMBER INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $5,900 $7,000 62,000 51,500 Short-term debt investments (available-for-sale) 34,700 17,900 39,700 60,400 4,100 154,300 130,500 Cash Accounts receivable Inventory Prepaid rent Equipment 4,900 35,300 (25,200) 45,600 49,700 Copyrights Total assets $311,800 $295,900 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, $10 par $46,200 $40,400 4,0006,000 3,900 9,900 60,200 69,300 100,000 100,000 8,100 8,000