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) 2021 2020 Assets Cash Accounts receivable $ 95 $ 85 126 130 Short-term investment 61 30 Inventory 130 125 Land 94 115 Buildings and equipment 665 510 Less: Accumulated depreciation (181) (130) $ 990 865 Liabilities Accounts payable Salaries payable Interest payable Income tax payable Notes payable Bonds payable Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings 37 $ 46 5 7 6 5 8 14 31 272 210 360 310 180 155 122 87 $ 990 $ 865