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Exercise 23-13 Headland Inc., a greeting Card Company, had the following statements prepared as of December 31, 2017. HEADLAND INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash $6,100 $7,100 Accounts receivable 62,400 51,000 Short-term debt investments (available-for-sale) 34,700 18,100 Inventory 40,400 60,300 Prepaid rent 4,900 4,000 Equipment 154,100 130,600 Accumulated depreciation (34,900) (24,800) equipment Copyrights 46,400 49,800 $314,100 $296,100 Total assets Accounts payable $46,500 $40,200 4,000 6,000 Income taxes payable Salaries and wages payable 8,100 4,100 7,900 10,100 Short-term loans payable Long-term loans payable 59,600 68,400 Common stock, $10 par 100,000 100,000 Contributed capital, common stock 30,000 30,000 58,000 37,300 Retained earnings $314,100 $296,100 Total liabilities & stockholders' equity