Problem 21-2 (Algo) Statement of cash flows; direct method [LO21-3, 21-8] The comparative balance sheets for 2021 and 2020 and the statement of Income for 2021 are given below for Wright Company. Additional information from Wright's accounting records is provided also. WRIGHT COMPANY Comparative Balance Sheets, December 31, 2021 and 2020 (5 in thousands) 2021 2020 Assets Cash $143 $130 Accounts receivable Short-term investment Inventory Land Buildings and equipment Less: Accumulated depreciation 171 175 70 30 175 170 130 160 800 600 (235) (175) $1,254 1,090 Liabilities Accounts payable. $ 51 $ 55 Salaries payable 2 5 Interest payable 9 8 Income tax payable 6 12 Notes payable 0 40 Bonds payable 3801 300 Shareholders' Equity Common stock 475 400 Paid-in capital-excess of par 221 200 Retained earnings 110 70 $1,254 $1,090