The following information and financial statements excerpts pertain to Liquidity Inc. a. All short term investments (securities available for sale) were purchased on 12:31! 14 and sold during 2015. The company entered a lease agreement on 12:31:F 15. Fixed assets with a net book value of $15 were sold during the year. The company repaid the current portion of long-term debt during the year. Dividend was declared and partially paid. rushes? 2014 2815 Assets Cash 54 45 Short term investments 95 0 Accounts receivable 45 85 Inventory 52 25 Prepaid general expenses 11 15 Fixed assets under capital lease, net 8' 50 Fixed assets, net E E 422 488 Liabilities and stockowners' equity Accounts payable 38 48 Wages payable 12 6 Tax payable 3 5 Dividend payable 8 4 Current portion of long term debt 10 12 Obligations under capital leases D 50 Long term debt 183 180 Common stock 150 163 Retained earnings A 38 422 498