The comparative balance sheets for 2021 and 2020 and the statement of income for 2021 are given below for Wright Company. Additional information from Wright's accounting records is provided also. WRIGHT COMPANY Comparative Balance Sheets December 31, 2021 and 2020 (5 in thousands) 2021 2020 Assets Cash $ 84 $ 50 Accounts receivable 91 95 Short-term investment 39 16 Inventory 96 90 Land 66 80 Buildings and equipment 555 440 Less: Accumulated depreciation (139) (95) $ 792 676 Liabilities Accounts payable $ 31 $ 39 Salaries payable 2 6 Interest payable 5 4 Income tax payable. B 13 Notes payable 23 Bonds payable 186 140 Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings 295 240 149 120 116 91 $ 792 $ 676