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 $96 $ 80 125 28 120 110 500 (175) (125) 122 58 124 90 645 Less: Accumulated depreciation 960 838 Liabilities Accounts payable Salaries Interest payable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained eamings S 37 45 payable 4 4 13 29 200 258 345 170 131 300 150 91 $ 960 $ 838