Condensed financial data of Marigold Company for 2020 and 2019 are presented below. MARIGOLD COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 Cash Receivables Inventory Plant assets 2020 2019 $1,790 $1,140 1,750 1,290 1,590 1,900 1,920 1,740 Accumulated depreciation (1,170) (1,150) Long-term investments (held-to-maturity) 1,320 1,420 $7,200 $6,340 Accounts payable $1,220 $880 Accrued liabilities 200 250 Bonds payable 1,400 1,530 Common stock 1,940 1,700 Retained earnings 2,440 1,980 $7,200 $6,340