Assets Cash Accounts receivable Short-term investments Inventory Prepaid insurance Land Buildings and equipment (Net) Total assets Liabilities Accounts payable Salaries payable Income tax payable Notes payable Bonds payable (Net) Total liabilities Partners' capital December 31, GA $ 2021 20 30 2020 EA $ 50 2224 29 32 12 46 6 3 60 80 55 65 $ 221 267 $ 20 218 $ EA 26 26 3 6 20 47 34 89 76 Common Stock $ 120 $ 159 Retained Earnings 25 19 Total partners' capital 145 178 Total liabilities and partners' capital $ 221 267 Check