13. Presented below are sclected accounts of Aramis Company at December Finished Goods $ 52,000 Cost of Goods Sold S100,000 Revenue 311.400 Notes Receivable 40,000 Equipment 253,000 Accounts Receivable 161,000 Work-in-Process 34,000 Raw Materials 187,000 Cash 42,000 Supplies Expense 60,000 Notes Payable 100,000 Salaries Expenses 50,000 Short-term Investments in Stock 31,000 Allowance for Doubtful Accounts 12.000 Customer Advances 36,000 Licenses 18,000 Cash Restricted for Plant Expansion 50,000 Additional Paid-in Capital 88,000 Treasury Stock 22,000 Capital 500,000 The following additional information is available: 1. Inventories are valued at lower of cost or market using LIFO 2. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $50,600. 3. The shorn-term investments have a fair value of $29,000. (Assume they are trading securities.) 4. The notes reccivable are due April 30, 2019 5. The allowance for doubtful accounts applies to the accounts receivable. Prepare Aramis Company's December 31, 2016, balance shcet, with appropriate disclosures