Condensed comparative balance sheets of Barry Company at December 31, Years 1 and 2, are as follows: Year 2 Year 1 Cash $72,000 $42,500 Accounts receivable (net) 61,000 70,200 Inventories 121,000 105,000 Investments - 100,000 Equipment 515,000 425,000 Accumulated depreciationequipment (153,000) (175,000) Total assets $616,000