Please only have one attempt left on wilyplus make it count.thank you

Kingbird Inc., a greeting card company, had the following statements prepared as of December 31, 2017 K?NGBIRD INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash Accounts receivable $5,900 $7,100 62,000 51,000 Short-term debt investments (available-for-sale) 35,000 18,100 40,400 59,900 5,000 4,000 153,300 129,100 Inventory Prepaid rent Equipment (35,000 (24,800) Copyrights 46,300 50,300 $312,900 $294,700 Total assets 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 Retained earnings $46,500 $40,200 4,100 6,100 4,100 8,000 10,100 60,600 69,600 100,000 100,000 0,000 30,000 55,600 34,600 8,100