Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents December 31 2020 2019 $33,800 $13,100 12,100 9,900 12,000 8,900 -0- 3,000 -0- 29,700 44,500 19,800 5,100 6,200 $107,500 $90,600 Allowance for doubtful accounts $3,100 $4,500 Accumulated depreciation-equipment 2,000 4,500 Accumulated depreciation-building -0- 6,100 Accounts payable 5,100 3,000 Dividends payable -0- 4,900