Comparative balance sheet accounts of Pearl Inc. are presented below. PEARL INC. COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2020 AND 2019 December 31 Debit Accounts 2020 2019 Cashi $42,300 $33,700 Accounts Receivable 70,000 60,400 Inventory 30,300 24,100 Equity investments 22,000 38,700 Machinery 29,900 18,900 Buildings 67,000 56,100 Land 7,600 7,600 $269,100 $239,500 Credit Accounts Allowance for Doubtful Accounts $2,200 $1,500 Accumulated Depreciation-Machinery 5,600 2,300 Accumulated Depreciation-Buildings 13,300 9,000 Accounts Payable 35,000 25,000 Accrued Payables 3,400 2,600 Long-Term Notes Payable 21,000 30,600 Common Stock, no-par 150,000 125,000 Retained Earnings 38.600 43,500 $269,100 $239,500