Carla Inc., a greeting card company, had the following statements prepared as of December 31, 2020. CARLA INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 12/31/20 12/31/19 Cash $5,900 $7,100 Accounts receivable 62.000 51,000 Short-term debt investments (available-for-sale) 35,000 18,100 Inventory 40,400 59.900 Prepaid rent 5,000 4,000 Equipment 153,300 129.100 Accumulated depreciation-equipment (35,000) (24,800) Copyrights 46,300 50,300 Total assets $312.900 $294,700 Accounts payable $46,500 $40,200 Income taxes payable 4,100 6,100 Salaries and wages payable 8,100 4,100 Short-term loans payable 8,000 10,100 Long-term loans payable 60,600 69,600