Brecker Inc., a greeting card company, had the following statements prepared as of December 31, 2014 BRECKER INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2014 AND 2013 12/31/14 12/31/13 Cash Accounts receivable Short-term investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets $5,840 62,159 34,992 39,938 5,124 153,750 $8,942 49,118 17,819 59,889 3,956 126,990 (35,055) (25,032) 49,823 $312,707 $291,505 45,959 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, $10 par Contributed capital, common stock Retained earnings Total liabilities & stockholders' equity $41,861 5,902 3,812 10,050 66,849 100,370 34,500 28,161 $312,707 $291,505 $46,112 4,081 7,909 7,847 60,058 100,370 34,500 51,830