Presented below is the balance sheet for HHD, Inc., at December 31,2021. The captions shown in the summarized statement above include the following: a. Current assets: cash, $159,000; accounts receivable (net), $209,000; inventory, $234,000; and prepaid insurance, $34,000. b. Investments: investment in equity securities, short term, $99,000, and long term, \$169,000; and restricted cash, long term, \$259,000. c. Property, plant, and equipment: buildings, $1,590,000 less accumulated depreciation, $609,000; equipment, $590,000 less accumulated depreciation, $209,000; and land, $890,000. d. Intangible assets net of amortization: patent, $119,000; and copyright, $99,000. e. Current liabilities: accounts payable, $109,000; notes payable, short term, $159,000, and long term, $99,000; and income taxes payable, $69,000. f. Long-term liabilities: bonds payable due 2023. g. Shareholders' equity: common stock, $1,450,000; retained earnings, $890,000. Five hundred thousand shares of no par common stock are authorized, of which 290,000 shares were issued and are outstanding