Current Attempt in Progress Here are comparative statements of financial position for Splish Brothers SE. Syal SE Comparative Statements of Financial Position December 31 Assets 2020 2019 Land 72,800 101,000 Equipment 260,600 200,800 Accumulated depreciation-equipment (66,100 ) (33,900) Inventory 170,200 187,000 Accounts receivable 85,800 71,200 Cash 73,400 33,100 Total 596,700 559,200 Equity and Liabilities Share capital-ordinary (1 par) 217,600 174,100 Retained earnings 192,700 134,200 Bonds payable 151,400 203,400 Accounts payable Total 35,000 47,500 596,700 559,200