The comparative balance sheets for 2013 and 2012 and the statement of income for 2013 are given below for Wright Company. Additional information from Wright's accounting records is provided also. WRIGHT COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in 000s) 2013 2012 Assets Cash Accounts receivable Short-term investment Inventory $ 83 $ 55 100 18 95 85 450 (145) (100) 98 42 70 570 Buildings and equipment Less: Accumulated depreciation $817 $703 Liabilities Accounts payable Salaries payable Interest pavable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 31 $ 40 7 5 7 8 0 198 24 150 310 150 108 250 125 $817 $ 703