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 ($ in thousands) Assets Cash Accounts receivable Short-term investment Inventory Land Buildings and equipment Less: Accumulated depreciation 2021 2020 $ 121 $ 105 148 150 53 18 148 145 110 135 725 550 (205) (150) $1,100 953 Liabilities Accounts payable +A $ Salaries payable Interest payable Income tax payable 2499 +A 50 8 7 12 Notes payable 0 35 Bonds payable 320 250 Shareholders' Equity Common stock 420 350 Paid-in capital-excess of par 195 175 Retained earnings 101 66 $1,100 $ 953