The comparative statements of financial position of Mikos Inc. as at December 31, 2014 and 2015, and its statement of earnings for the year ended December 31, 2015, are presented below: MIKOS INC. Comparative Statements of Financial Position December 31 2015 2014 Assets 10,700 18,700 Cash Short-term investments 73.900 42.100 76,500 32.800 Trade receivables Inventories, at cost 57,400 41,700 Prepayments 5,700 9.400 51,800 78,500 Land Property, plant, and equipment, net 286,800 187.500 Intangible assets 25.700 31,400 588,500 $442,100 Liabilities and Shareholders' Equity Trade payables 18,700 43,400 Income tax payable 9.400 2.700 Accrued liabilities 11,700 Long-term notes payable 127.000 184.000 Contributed capital 234,000 68,500 Retained earnings 187.700 143.500 588,500 $442,100