21.3

Comparative balance sheets for 2018 and 2017 and a statement of income for 2018 are given below for Metagrobolize Industries Additional information from the accounting records of Metagrobolize also is provided METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2018 and 2017 ( in 000s) 2018 2017 Assets Cash Accounts receivable Inventory Land Building $470220 280 395 620 800 (200) (170) 2, 690 530 680 700 800 Less: Accumulated depreciation Equipment 2,950 Less: Accumulated depreciation (334) (300) 1,900 2, 000 7,496 6,535 Patent Liabilities Accounts payable Accrued expenses payable Lease liability-land shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 780630 215 240 130 2,500 545 2, 645 $7,496 6,535 2,640 600 3,106