Carla Inc., a greeting card company, had the following statements prepared as of December 31, 2017. CARLA INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation Copyrights Total assets $7,000 51,500 34,90017,900 60,500 3,900 153,200 131,200 $6,100 62,200 40,300 5,000 -equipment (35,000) (24,700 ) 46,200 49,800 $312,900 $297,100 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 $46,000 $40,000 6,000 4,000 10,100 69,200 100,000 100,000 30,000 37,800 $312,900 $297,100 4,000 7,900 8,100 59,800 30,000 57,100