Condensed financial data of Cheng Inc. follow.

CHENG INC. Comparative Balance Sheets December 31
Assets		2014			2013
Cash		$89,170			$47,540
Accounts receivable		91,500			32,060
Inventory		111,630			102,800
Prepaid expenses		28,940			25,550
Investments		137,650			113,900
Equipment		269,980			241,570
Accumulated depreciation