Cullumber Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. Cullumber Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $400,000 $417,600 Accounts receivable, net 1,056,000 16,400 Inventory 721,000 681.050 Other current assets 381,300 247,050 Total current assets 2,558,300 2.122.100 Property, plant, & equipment, net 8,710,235 8,439,930 Total assets $11.268,535 $10,562,030 Liabilities and Stockholders' Equity Current liabilities $3,208,000 $2,846,000