Condensed financial data of Cheng Inc. follow. CHENG INC. Comparative Balance Sheets December 31 Assets 2020 2019 Cash $116,300 $48,400 Accounts receivable 92,700 33,400 Inventory 111.200 102.100 Prepaid expenses 29,000 25.500 Investments 140,900 113,300 Equipment 265,000 241,100 Accumulated depreciation-equipment (46,800) (52,000) Total $708,300 $511,800 Liabilities and Stockholders' Equity Accounts payable $111.100 $67,800 16.500 17.500