21.5

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 $500305 310 410 735 700 590 740 750 700 (200) Less: Accumulated depreciation (185) Equipment 3,100 2,870 Less: Accumulated depreciation (360) 1,200 1,450 $6,983 6,235 Patent Liabilities Accounts payable Accrued expenses payable Lease liability-land Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings $ 840640 230 270 130 3,500 540 1,493 11329 6,983 6,235 3,700 550