Current Attempt in Progress Condensed financial data of Pina Company for 2020 and 2019 are presented below. PINA COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $1,790 $1,140 Receivables Inventory 1,750 1,290 1,590 1,900 Plant assets 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