Condensed financial data of Headland Company for 2020 and 2019 are presented below. HEADLAND COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $1,830 $1,160 Receivables Inventory 1,750 1.270 1,580 1,860 Plant assets 1,900 1,690 Accumulated depreciation (1.190) (1,150) Long-term investments (held-to-maturity) 1,280 1,400 $7,150 $6,230 Accounts payable $1,220 $920 Accrued liabilities 210 250 Bonds payable 1,410 1,520 Common stock 1,910 1,730 Retained earnings 2,400 1,810 $7,150 $6,230