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) 52:33 Assets Cash 2021 2020 $ 87 $ 32 Accounts receivable 43 63 Less: Allowance for uncollectible accounts (5) (4) Dividends receivable 6 5 Inventory 60 55 Long-term investment 36 34 Land 60 45 Buildings and equipment 270 270 Less: Accumulated depreciation (41) (60) $516 $440 Liabilities Accounts payable $ 22 $ 48 Salaries payable 5 8 Interest payable. 6 2 Income tax payable. 10 12 Notes payable 15 0 Bonds payable. 105 80 Lessi Discount on bonds (2) (3) Shareholders' Equity Common stock 210 200 Paid-in capital-excess of par 24 20 Retained earnings 128 73 Less: Treasury stock (7) $516 $ 440