Accounts receivable is $$6,076$ in $2020$ and $$5,624$ in $2021$

The acquisition cost of plant, property and equipment is $$20,580$ in $2020$ and $$26,404$ in $2021$

Accumulated depreciation was $$4,949$ in $2020$

Cash is $$3,185$ in $2020$ and $$3,128$ in $2021$

Prepaid expenses are $$804$ in $2021$

Net profits were $$920$ in $2021$

Owners' investment was $$12,226$ in both $2020$ and $2021$

Retained earnings were $$3,356$ in $2020$

Inventory was $$14,210$ in $2020$ and $$16,503$ in $2021$ Accounts payable were $$4,410$ in $2020$ and $$5,912$ in $2021$

Long$-$term debt was $$18,539$ in $2020$ and $$21,525$ in $2021$

Depreciation was $$2,714$ in $2021$

Current portion of long$-$term debt was $$571$ in $2020$ and $$861$ in $2021.$

Create a balace sheet: