A simplified balance sheet for Supernova Cafe Inc. contain the following amounts at the end of 2019 and 2020. Supernova Cafe Inc. Balance Sheet As at December 31 Assets Current Assets Cash Accounts Receivable Prepaid Insurance 2020 2019 $4,900 $8,700 $14,400 $10,500 $2,400 $1,800 Food & Beverage Inventory $28,900 $11,000 Total Current Assets $50,600 $32,000 Long-Term Assets Equipment $183,000 $172,000 Accumulated Depreciation $-28,000 $-21,400| Total Long-Term Assets $155,000 $150,600 Total Assets $205,600 $182,600 Liabilities Current Liabilities $18,300 $18,300 Long-Term Liabilities $26,000 $41,000 Total Liabilities $44,300 $59,300 Shareholders' Equity Common Shares $83,000 $65,000 Retained Earnings $78,300 $58,300 Total Shareholders' Equity $161,300 $123,300| Total Liabilities and Equity $205,600 $182,600