Comparative balance sheets for 2021 and 2020 and a statement of income for 2021 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided. 33 Assets Cash METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 $ 570 $ 400 730 380 880 445 750 685 900 900 (250) (235) 3,450 3,290 (364) (320) 1,900 2,000 $ 8,566 $7,545 Accounts receivable Inventory Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Patent Liabilities Accounts payable Accrued liabilities Lease liability-land Shareholders' Equity Common stocki Paid-in capital-excess of par Retained earnings $ 900 $ 680 340 130 265 0 3,700 3,500 800 2,616 755 2,345 $ 8,566 $7,545