26. Jamison Corp.'s balance sheet accounts as of December 31, 2021 and 2020 and information relating to 2021 activities are presented below. December 31. 2021 2020 Assets Cash Short-term investments Accounts receivable (net) Inventory Long-term investments Plant assets Accumulated depreciation Patent Total assets $ 440,000 $ 200,000 600,000 1,020,000 1,020,000 1,380,000 1,200,000 400,000 600,000 3,400,000 2,000,000 (900.000) (900,000) 180.000 200.000 $6.520.000 $4.320.000 Liabilities and Stockholders' Equity Accounts payable and accrued liabilities $1,660,000 $1,440,000 Notes payable (nontrade) 580,000 Common stock, $10 par 1,600,000 1,400,000 Additional paid-in capital 800,000 500,000 Retained eamings 1.880.000 980.000 Total liabilities and stockholders' equity $6.520.000 $4.320.000 -11-