Cash Accounts receivable (net) Inventories Investments Land Equipment Assets Accumulated depreciation-equipment Total assets Liabilities and Stockholders' Equity Dec. 31, 20Y9 Dec. 31, 20Y8 $253,520 $236,920 91,840 85,090 259,260 251,930 0 97,600 132,980 0 286,050 222,740 (66,970) (60,060) $956,680 $834,220 Accounts payable (merchandise creditors) $173,160 $164,340 Accrued expenses payable (operating expenses) 17,220 21,690 Dividends payable 9,570 7,510 Common stock, $10 par 51,660 40,880 Paid-in capital in excess of par-common stock 194,210 113,450 Retained earnings 510,860 486,350 Total liabilities and stockholders' equity $956,680 $834,220