The comparative balance sheets for 2021 and 2020 and the statement of Income for 2021 are given below for Dux Company. Additional Information from Dux's accounting records is provided also. DUX COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) Assets Cash Accounts receivable Less: Allowance for uncollectible accounts Dividends receivable Inventory Long-term investment Land Buildings and equipment Less: Accumulated depreciation Liabilities Accounts payable Salaries payable 2021 2020 $141.0 $ 38.0 66.0 68.0 (3.0) (2.0) 21.0 20.0 73.0 68.0 33.0 28.0 88.0 40.0 153.0 268.0 (5.0) (140.0) $567.0 $ 388.0 $ 31.0 $ 38.0 20.0 23.0 Interest payable Income tax payable 22.0 20.0 25.0 26.0 Notes payable 48.0 Bonds payable 89.0 46.0 Less: Discount on bonds (2.0) (3.0) Shareholders' Equity Common stock 210.0 200.0 Paid-in capital-excess of par 24.0 20.0 Retained earnings 108.0 18.0 Less: Treasury stock (8.0) $567.0 $ 388.0