The following financial information is for Company. FRIZEU COMPANY Balance Sheets December 31 Cash Debt investments (short-term) Accounts receivable Inventory Prepaid expenses Land Building and equipment (net) Total assets Equ Notes payable Accounts payable Accrued liabilities Bonds payable, due 2017 Common stock, SIO par Retained earnings Total liabilities and stockholders' equity 2014 $ 69,200 106,300 232,200 24,700 134,300 259,100 $880,600 $171,000 250,300 206,000 144,700 $880,600 2013 $ 66,100 91,000 167,700 27,400 134,300 185,900 $713,000 $103,400 39,600 170,400 206,000 142,900 $713,000