=+The comparative balance sheet of Mavenir Technologies Inc. for December 31, 2010 and 2009, is as follows:

Dec. 31, 2010 Dec. 31, 2009 Assets Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 312,880 $ 292,960 Accounts receivable (net). . . . . . . . . . . . . . . . . . . . 113,920 104,480 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320,880 308,560 Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 120,000 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164,000 0 Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352,560 276,560 Accumulated depreciation—equipment . . . . . . . . . . (83,200) (74,000) __________ __________