Carla Vista Ltd., a private company reporting under ASPE, reported the following for the years ended May 31,2021 , and 2020. CARLA VISTA LTD. Balance Sheet May 31 \begin{tabular}{|lcc|} \hline Assets & 2021 & 2020 \\ \hline Cash & $21,800 & $44,000 \end{tabular} Accounts receivable 84,80076,000 Inventory 173,000157,000 Prepaid expenses Land 4,8006,300 Equipment 122,00074,000 Accumulated depreciation 308,000188,000 (66,200) Carla Vista Ltd., a private company reporting under ASPE, reported the following for the years ended May 31,2021 , and 2020. CARLA VISTA LTD. Balance Sheet May 31 \begin{tabular}{|lcc|} \hline Assets & 2021 & 2020 \\ \hline Cash & $21,800 & $44,000 \end{tabular} Accounts receivable 84,80076,000 Inventory 173,000157,000 Prepaid expenses Land 4,8006,300 Equipment 122,00074,000 Accumulated depreciation 308,000188,000 (66,200)