The following information and financial statements excerpts pertain to Liquidity, Inc. a. All short term investments (securities available for sale) were purchased on 12/31/18 and sold during 2019 b. The company entered a lease agreement on 12/31/19 c. Fixed assets with a net book value of $15 were sold during the year. d. The company repaid the current portion of long-term debt during the year. e. Dividend was declared and partially paid 2018 2019 AssetsS Cash Short term investments Accounts receivable Inventory Prepaid general expenses Fixed assets under capital lease, net Fixed assets, net 54 95 45 52 45 85 75 15 50 228 498 165 422 nd stockowners' equity Liabilities a Accounts payable Wages payable 38 12 48