Current Attempt in Progress Condensed financial data of Windsor SA follow. Windsor SA Comparative Statements of Financial Position December 31 Assets 2020 2019 Equipment 323,300 295,850 Accumulated depreciation-equipment (57,340 ) (63,440) Long-term investments 170,800 139,080 Prepaid expenses 35,746 31,720 Inventory 137,250 125,477 Accounts receivable 113,216 40,260 Cash 122,427 59,048 Total 845,399 627,995 Equity and Liabilities Share capital-ordinary 268,400 213,500 Retained earnings 286,029 128,649 Bonds payable 134,200 183,000 Accounts payable 136,640 82,106 Accrued expenses payable 20,130 20,740 Total 845,399 627,995