Splish Inc., a greeting card company, had the following statements prepared as of December 31, 2017. SPLISH INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets $5,900 $7,000 51,200 17,900 60,100 3,900 155,200 130,400 62,500 35,300 39,800 5,100 (34,700) (25,200) 45,500 50,400 $314,600 $295,700