Comparative Balance Sheets For 20X4 and 20X5 Assets Year-End 20X4 (000) Year-End 20X5 (000) Current assets: Cash Accounts receivable. Stock Prepaid expenses Total current assets Investments Plant and equipment. Less: Accumulated depreciation Net plant and equipment... Total assets.... $ 520 563 620 450 2,153 1,200 1,100 400 700 $4.053 $370 860 820 425 2,475 2.151 1,550 900 650 $5.276 $ 35 250 78 363 $ 78 250 108 436 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Notes payable. Accrued expenses. Total current liabilities.. Long-term liabilities: Bonds payable, 20X9.. Total liabilities Stockholders' equity: Preferred stock. $100 par value. Common stock, $1 par value. Capital paid in excess of par Retained earings.. Total stockholders' equity. Total liabilities and stockholders' equity... 140 503 90 526 500 1,200 600 1.250 3.550 $4.053 500 1,200 600 2.450 4.750 $5.276 Comparative Balance Sheets For 20X4 and 20X5 Assets Year-End 20X4 (000) Year-End 20X5 (000) Current assets: Cash Accounts receivable. Stock Prepaid expenses Total current assets Investments Plant and equipment. Less: Accumulated depreciation Net plant and equipment... Total assets.... $ 520 563 620 450 2,153 1,200 1,100 400 700 $4.053 $370 860 820 425 2,475 2.151 1,550 900 650 $5.276 $ 35 250 78 363 $ 78 250 108 436 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Notes payable. Accrued expenses. Total current liabilities.. Long-term liabilities: Bonds payable, 20X9.. Total liabilities Stockholders' equity: Preferred stock. $100 par value. Common stock, $1 par value. Capital paid in excess of par Retained earings.. Total stockholders' equity. Total liabilities and stockholders' equity... 140 503 90 526 500 1,200 600 1.250 3.550 $4.053 500 1,200 600 2.450 4.750 $5.276