The comparative balance sheets for 2016 and 2015 and the statement of income for 2016 are given below for Wright Company. Additional information from Wright's accounting records is provided also WRIGHT COMPANY Comparative Balance Sheets December 31, 2016 and 2015 (S in 000s) 2016 2015 Assets Cash Accounts receivable Short-term investment Inventory $ 72 35 80 10 75 65 10 410 79 30 79 54 Buildings and equipment Less: Accumulated depreciation (121) (80) $ 703 595 Liabilities Accounts payable Salaries payable Interest payable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained eanings S 27 3 4 5 10 20 110 150 250 210 45 105 96 116 $ 703 $ 595