A comparative balance sheet for Cheyenne Corporation is presented as follows. December 31 Assets 2020 2019 Cash $72,680 $ 22,000 Accounts receivable 84,360 68,680 Inventory 182,360 191,680 Land 73,360 112,680 Equipment 262,360 202,680 Accumulated Depreciation-Equipment (71,360) (44.680) $603,760 $553,040 Total Liabilities and Stockholders' Equity Accounts payable $ 36,360 $49,680