The following data is supplied from the comparative balance sheets and income statement information from Westerman, Inc. 2013 2012 44,000 Cash 32,000 24,000 16,000 Accounts Receivable 28,000 32,000 Inventory 16,000 20,000 Prepaid Insurance 44,000 32,000 Property, plant & equipment Accumulated Depreciation 12,000 8,000 Total 144,000 124,000 40,000 32,000 Accounts Payable 28,000 32,000 Salaries Payable 24,000 Long-term notes payable 20,000 Common Stock 24,000 36,000 20,000 12.000 Retained Earnings Total 144,000 124,000