Behemoth Manufacturing makes and sells integrated circuit boards. At the end of 2020, the income statement and comparative balance sheet were prepared as shown below. Behemoth Manufacturing Balance Sheet As at February 28 2020 2019 Assets Current Assets Cash $293,550 $126,900 Accounts Receivable $240,600 $261,100 Merchandise Inventory $505,500 $466,300 Prepaid Expenses $24,400 $24,400 Total Current Assets $1,064,050 $878,700 Long-Term Assets Land $18,200 Equipment $340,300 $340,300 Less: Accumulated