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) 2021 2020 Assets Cash $ 33 $ 20 Accounts receivable 48 50 Less: Allowance for uncollectible accounts (4) (3) Dividends receivable 3 2 Inventory 55 50 Long-term investment 15 10 Land 70 40 Buildings and equipment 225 250 Less: Accumulated depreciation (25) (50) $ 420 $ 369 Liabilities Accounts payable Salaries payable Interest payable Income tax payable Notes payable Bonds payable Less: Discount on bonds Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings Less: Treasury stock $ 13 $ 20 2 5 4 2 7 8 30 95 70 (2) (3) 210 200 24 20 45 47 (8) $ 420 $ 369