Bowers Corporation Comparative Balance Sheets December 31, 20x2 and 20x1 ($ in thousands) 20x2 20x1 Assets Cash +A 84 $ 50 Accounts receivable 91 95 Short-term investment 39 16 Land Inventory Buildings and equipment 96 90 66 80 555 440 Less: Accumulated depreciation (139) (95) $ 792 676 Liabilities Accounts payable $ 31 $ 39 Salaries payable Interest payable Income tax payable Notes payable 258 O 6 4 8 13 0 23 Bonds payable 186 140 Shareholders' Equity Common stock 295 240 Paid-in capital-excess of par Retained earnings 149 120 116 91 $ 792 $ 676