Pronghorn Inc., a greeting card company, had the following statements prepared as of December 31, 2017 PRONGHORN INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 $6,900 51,000 34,80018,100 60,200 4,000 154,500 130,100 $6,100 62,500 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equip Copyrights Total assets 39,600 4,900 (34,800) (25,300) 46,300 ment 50,400 $313,900 $295,400 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 $46,000 $40,200 6,000 4,000 10,000 69,000 100,000 100,000 30,000 36,200 $313,900 $295,400 4,000 8,100 8,000 59,700 30,000 58,100