Sarasota Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Sarasota Inc. Comparative Balance Sheet As of December 31, 2025 and 2024 12/31/25 12/31/24 Cash $5,900 $7,100 Accounts receivable 62,000 51,000 Short-term debt investments (avable-for-sale) 35,000 18,100 Inventory 40,400 59,900 Prepaid rent 5,000 4,000 Equipment 153,300 129,100 Accumulated depreciation-equipment (35,000) (24,800) Copyrights 46,300 50,300 Total assets $312,900 $294,700 Accounts payable $46,500 $40,200 Income taxes payable 4,100 6,100 Salaries and wages payable 8,100 4,100 Short-term loans payable 8,000 10,100