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 $ 143 $ 130 Accounts receivable 171 175 Short-term investment 70 30 Inventory 175 170 Land 130 160 Buildings and equipment 800 600 Less: Accumulated depreciation (235) (175) $1,254 1,090 Liabilities Accounts payable $ 51 $ 55 Salaries payable 25 Interest payable 8 Income tax payable Notes payable Bonds payable 300 Shareholders' Equity Common stock 400 Paid-in capital-excess of par 221 200 Retained earnings 110 70 $1,254 $1,090 9 40 380 475