Cougar Plastics Company has been operating for three years. At December 31, 2014, the accounting records reflected the following: 19,000 Cash $23,000 Accounts payable $ Investments (short-term) 4,000 Accrued liabilities payable 3,500 Accounts receivable 4,800 Notes payable (short- 5,300 term) 47,000 Inventory 26,000 Notes payable (long-term) Notes receivable (long- 10,700 2,000 Common stock term) 96,300 Equipment 53,000 Additional paid-in capital 43,300 Factory building 108,000 Retained earnings Intangibles 4,300