The comparative balance sheets for 2021 and 2020 and the statement of income for 2021 are given below for Dux Company. Additional informatio from Dux's accounting records is provided also. DUX COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 Assets Cash $ 78 $ 33 Accounts receivable 53 65 Less: Allowance for uncollectible accounts (6) (5) Dividends receivable 3 2 Inventory 65 60 Long-term investment 40 36 Land 70 50 Buildings and equipment 277 280 Less: Accumulated depreciation (45) (70) $535 $451 Liabilities Accounts payable Salaries payable Interest payable $ 34 $ 56 4 9 9 Income tax payable 3 Notes payable 20 Bonds payable 110 85 Less: Discount on bonds (3) 6036054 (4) Shareholders' Equity Common stock 210 200 Paid-in capital-excess of par 24 20 Retained earnings 132 76 Less: Treasury stock (8) 0 $535 $451