Culver Inc., a greeting card company, had the following statements prepared as of December 31, 2020. CULVER INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 Cash Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets 12/31/20 12/31/19 $6,000 $7.100 62.600 51,100 35.400 18,100 D 39.700 59.600 5.000 4,000 154,200 128,700 (35.300) (24.800 45,500 49,800 $313,100 $293,600