Coronado Inc., a greeting card company, had the following statements prepared as of December 31, 2017 CORONADO INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $6,000 62,000 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets $7,100 50,900 34,90017,900 59,800 3,900 154,900 129,200 40,400 5,100 (34,900) (25,200 ) 46,200 49,500 $314,600 $293,100 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 $46,500 $40,100 6,100 3,900 10,000 69,200 100,000 100,000 30,000 33,800 $314,600 $293,100 4,000 8,000 8,100 60,600 30,000 57,400