Comparative Statement of Financial Position Accounts Cash Accounts receivable (net) Prepaid Insurance Inventory Land 2020 2019 Change 278,000 18,000 260,000 177,000 168,000 9,000 28,000 23,000 5,000 360,000 353,000 7,000 315,000 415,000 (100,000) Buildings 515,000 515,000 Accumulated depreciation, buildings 206,000 195,700 10,300 Accounts payable 75,000 68,000 7,000 Salaries payable 35,000 28,000 7,000 Bank Loan payable 525,000 582,000 (57,000) Common shares 275.000 268,000 7,000 Retained earnings 557,000 350,300 206,700 Comparative Statement of Comprehensive Income Accounts