\begin{tabular}{lrr} Assets & 2020 & 2019 \\ Cash & $119,400 & $47,400 \\ Accounts receivable & 92,500 & 32,000 \\ Inventory & 112,600 & 102,600 \\ Prepaid expenses & 29,100 & 25,300 \\ Investments & 140,600 & 114,700 \\ Equipment & 264,200 & 243,000 \\ Accumulated depreciation-equipment & (46,400) & (51,600) \\ \cline { 2 - 2 } Total & $712,000 & $513,400 \end{tabular} Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Total Idditional information: 1. New equipment costing $79,900 was purchased for cash during the year. 2. Old equipment having an original cost of $58,700 was sold for $12,800 cash. Bonds matured and were paid off at face value for cash. A cash dividend of $28,100 was declared and paid during the year. Cheyenne Corp. Statement of Cash Flows Adjustments to reconcile net income to $