Vaughn Inc., a greeting card company, had the following statements prepared as of December 31, 2020. VAUGHN INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 12/31/20 12/31/19 Cash $6,000 $7,000 Accounts receivable 61,800 50,700 Short-term debt investments (available-for-sale) 35,300 17,900 Inventory 39,800 59,400 Prepaid rent 4,900 4,000 Equipment 153,100 130,500 Accumulated depreciation-equipment (35,000 ) (24,700 ) Copyrights 45,900 50,500 Total assets $311,800 $295,300 Accounts payable $46,000 $39,700 Income taxes payable 4,000 5,900 Salaries and wages payable 8,100 4,100