The following table illustrates the balance sheets for ABC Corporation(see image)

ABC Corporation December 31 , 2015 , and December 31 , 2014 , Balance Sheets ( 5000, 000 ) Assets Liabilities 2015 2014 2015 2014 Cash & short- term investments 9. 2 2.3 Promissory notes 0. 5 0. 7 Accounts receivable* 12. 6 12. 1 Accounts payables 15 . 1 13 . Income taxes receivable D 1 . 2 Income taxes payable* 0. 5 Inventories 13. 9 12.5 Current portion of long-term debt 0. 8 0 . 1 Prepaid expenses 0. 5 0. 5 Total current liabilities ? 14. 5 future income tax benefit 0 . 2 0. 3 Total current assets ? 29 Long-term debt 1 . 1 1. 0 Future income taxes 1. 5 1 . 1 Net fixed asssets 25 23 Total liabilities ? 16. 7 Total assets ? 52