Presénted below are data taken from the records of Morganstern Company. December 31, December 31, Cash Current assets other than cash Long-term investments Plant assets 2012 $15,000 85,000 10,000 335,000 $445,000 2011 $10,000 58,000 53,000 215,000 $336,000 Accumulated depreciation Current liabilities Bonds payable Common stock Retained earnings $40,000 22,000 20,000 40,000 75,000 254,000 56,000 $445,000 254,000 20,000 $336,000