Balance Sheet and Notes Listed here in random order are Wicks Construction Limited's balance sheet accounts and related ending balances as of December 31, Year 3: Income Taxes Payable $24,700 Short-Term Investments $19,100 Cash Surrender Value of Life Insurance 8,900 Bonds Payable 80,000 Preferred Stock 40,000 Additional Paid-in Capital on Common Stock 30,300 Premium on Bonds Payable 4,800 Inventories 98,500 Cash 11,600 Accounts Receivable 32,300 Property, Plant, and Equipment (net) 229,300 Patents (net) 18,200 Accounts Payable 58,000 Investment in Bonds 25,000 Common Stock 62,800 Additional Paid-in Capital on Preferred Stock 23,400 Retained Earnings 123,400 Miscellaneous Current Payables 6,200 Land Held for Building Site 19,500 Estimated Liabili