comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows: Dec. 31, 20Y2 Dec. 31, 20Y3 Assets $155,000.00 $150.000.00 s Cash 400,000.00 450,000.00 4 Accounts receivabie (net 750,000.00 snvent 0.00100000.00 0.00 and 1400000.00120050.00 ctons Liabilities and Stockholders Equity 12 Accounts payable (merchandise creditors) $340,000.00 $300,000.00 15 Accrued expenses payable (operating expenses) 45,000.00 50,000.00 14 Dividends payable 25,000.00 50,00000 15 Common stocki S4 par 600,000.00 700,000.00 s Paid-in capitals Excess of issue price over par-common stock 200,000.00175000.00 360,000.00 0.000,0 Retalned e 2.675,000.00$2,100,000.00 Tota and stockholders equity