The comparative balance sheets for 2013 and 2012 and the statement of income for 2013 are given below for Wright Company. Additional information from Wright's accounting records is provided also.

WRIGHT COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in 000s)
	2013		2012
Assets
Cash	$	109	$	70
Accounts receivable		110		115
Short-term investment		52		24
Inventory		115		110
Land		82		100
Buildings and equipment		615		480
Less: Accumulated depreciation		(163)		(115)
	$	920	$	784
Liabilities
Accounts payable	$	35	$	43
Salaries payable		6		8
Interest payable		7		5
Income tax payable		7		11
Notes payable		0		27
Bonds payable		234		180
Shareholders' Equity
Common stock		355		280
Paid-in capital