Current Attempt in Progress Jennifer Ltd's comparative statements of financial position are presented below. Jennifer Ltd. Comparative Statements of Financial Position December 31 2020 2019 Land 18.000 23.400 Buildings 63.000 63.000 Accumulated depreciation-buildings (18.500 00016) Accounts receivable 18.720 21.060 Cash 15.893 9.630 Total 102,113 108.090 Share capital-ordinary 67,500 64,800 Retained earnings 23,482 18,000 Accounts payable 11,131 25,290 Total 102,113 108,090 Additional information: 1 Net income was 20,332 Dividends declared and paid were 14.850 2 All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated dep