De Luna Corporation The following are the account balances of Jerry Corporation for X20 and 221 09/30/2x21 09/30/22 Accumulated depreciation P2,019,000 P2,674,000 Accounts payable 1,809,000 2,060,000 Accounts recelvable 2,487,000 2,688,000 Cash 1,303,000 1,162,000 Common stock 4,998,000 4,998,000 Inventory 5,807,000 6,029,000 Long-term debt 2,790,000 8,200,000 Property, plant, and equipment 8,393,000 9,200,000 Retained earnings 1,374,000 1,147,000 Requirement: Using the given information, compute for (2 items 5 points): 1. Statement of Financial Position for 2x21. 2. Statement of Financial Position for 2X22