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Exercise 23-13 Martinez Inc., a greeting card company, had the following statements prepared as of December 31, 2017. MARTINEZ INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash $6,100 $6,900 Accounts receivable 61,900 50,600 Short-term debt investments (available-for-sale) 34,700 18,100 Inventory 40,000 59,400 Prepaid rent 5,000 4,000 Equipment 152,800 128,900 Accumulated depreciation (34,900 (25,100 equipment 46,100 50,400 Copyrights $311,700 $293,200 Total assets $45,800 $40,100 Accounts payable Income taxes payable 3,900 6,000 Salaries and wages payable 8,100 4,000 Short-term loans payable 8,100 10,100 Long-term loans payable 59,900 69,400 Common stock, $10 par 100,000 100,000 Contributed capital, common stock 30,000 30,000 55,900 33,600 Retained earnings $311,700 $293,200 Total liabilities & stockholders' equity MARTINEZ INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017 Sales revenue $339,275 Cost of goods sold 174,600 Gross profit 164,675 120,100 Operating expenses Operating income 44,575 Interest expense $11,200 2,000 9,200 Gain on sale of equipment Income before tax 35,375 7,075 Income tax expense $28,300 Net income