Nash Inc., a greeting card company, had the following statements prepared as of December 31, 2017. NASH INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $6,000 61,800 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equip Copyrights Total assets $6,900 50,900 35,20017,900 60,600 3,900 155,100 131,300 40,300 5,100 ment (35,200 ) (24,800) 45,800 50,400 $314,100 $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 $45,600 $40,000 6,000 4,000 10,000 68,900 100,000 100,000 30,000 38,200 $314,100 $297,100 4,000 8,100 7,900 60,500 30,000 58,000