Windsor Inc., a greeting card company, had the following statements prepared as of December 31, 2017. WINDSOR INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 12/31/17 12/31/16 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets $6,100 $6,900 50,600 18,100 59,400 4,000 152,800128,900 61,900 34,700 40,000 5,000 (34,900) (25,100 ) 50,400 $311,700 $293,200 46,100 Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable $45,800 $40,100 6,000 4,000 10,100 69,400 3,900 8,100 8,100 59,900