The comparative balance sheets for 2018 and 2017 and the statement of income for 2018 are given below for Wright Company. Additional information from Wright's accounting records is provided also WRIGHT COMPANY Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s) 2018 2017 Assets Cash Accounts receivable Short-term investment Inventory Land Buildings and equipment $ 103 $ 75 120 26 115 105 490 116 118 86 630 Less: Accumulated depreciation (169) (120) $ 939 811 Liabilities Accounts payable Salaries payable Interest payable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 35 44 8 12 28 190 246 330 173 290 145 $ 939 $ 811