Cash Receivables Inventory SANDHILL COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2020 2019 $1,800 $1,130 1,750 1,320 1,630 1,890 1,910 1,720 (1,190 ) (1,170) 1,280 1,410 $7,180 $6,300 Accounts payable $1,230 $910 Accrued liabilities 190 240 Bonds payable 1,400 1,540 Common stock 1,930 1,680 Retained earnings 2,430 1,930 $7,180 $6,300