A colleague who is aware of your understanding of financial statements asks for help in analyzing the transactions and events of Zett Corporation. The following data are provided:

ZETT CORPORATION

Balance Sheets

December 31, Year 1 and Year 2

Year 1

Year 2

Cash

$ 34,000

$ 34,500

Accounts receivable, net

12,000

17,000

Inventory

16,000

14,000

Investments (long term)

6,000

Fixed assets

80,000

93,000

Accumulated depreciation

(48,000)

(39,000)

Total assets

$100,000

$119,500