A 1 2 3 4 5 Current assets: Graham Industries, Inc. Comparative Balance Sheets B C December 31, 2021 and 2020 Assets 2021 2020 6 Cash 7 Accounts receivable 8 Inventory 9 Prepaid insurance 10 Total current assets $ 473,000 $ 284,000 70,000 130,000 335,000 218,000 9,000 4,500 $ 887,000 $ 636,500 11 12 Property, plant, and equipment $ 600,000 $ 590,000 13 Less: Accumulated depreciation (152,000) (116,000) 14 Investments 94,000 72,000 15 Total assets 16 17 Liabilities $ 1,429,000 $ 1,182,500