Condensed financial data of Pina Company for 2020 and 2019 are presented below. Cash Receivables Inventory PINA COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2020 2019 $1,800 $1,130 1,750 1,320 1,630 1,890 1,910 1,720 (1,190 ) (1,170) 1,280 1,410 $7,180 $6,300 Accounts payable $1,230 $910 Accrued liabilities 190 240 Bonds payable 1,400 1,540 Common stock 1,930 1,680 Retained earnings 2,430 1,930 $7,180 $6,300