Whispering Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Whispering Inc. Comparative Balance Sheet As of December 31, 2025 and 2024 12/31/25 12/31/24 Cash $5,900 $7,000 Accounts receivable 61,500 51,400 Short-term debt investments (available-for-sale) 35,400 17,800 Inventory 39,900 60,400 Prepaid rent 4,900 3,900 Equipment 155,300 131,000 Accumulated depreciation-equipment (34,700) (25,200) Copyrights 45,900 49,900 Total assets $314,100 $296,200 Accounts payable $46,500 $39,600 Income taxes payable 4,100 5,900 Salaries and wages payable 8,100 4,100 Short-term loans payable 8,000 9,900