A comparative balance sheet for Rocker Company appears below: ROCKER COMPANY Comparative Balance Sheet Dec. 31, 2020 Dec. 31, 2019 Assets Cash $34,000 $11,000 Accounts receivable 18,000 13,000 Inventory 25,000 17,000 Prepaid expenses 6,000 9,000 Long-term investments 0 17,000 Equipment 60,000 33,000 Accumulated depreciation-equipment (20,000) (15,000 ) Total assets $123,000 $85,000 Liabilities and Stockholder's Equity Accounts payable $17,000 $7,000 Bonds payable 36,000 45,000 Common stock Retained earnings 40,000 23,000 30,000 10,000