Dec. 31, 20Y Dec. 31,20Y1 Assets $485.00 285.00 170.00 395.00 220.00 (58.00) $1,49700 $163.00 198.00 112.00 3Cash 4 Accounts receivable (net) 5 Inventories 6Land 7Equipment 8 Accumulated depreciation-equipment 9 Total assets 180.00 (32.00) $1,075.00 10 Liabilities and Stockholders' Equity $174.00 28.00 105.00 245.00 945.00 $1,49700 $155.00 11 Accounts payable (merchandise creditors) 12 Dividends payable 13 Common stock, $1 par 14 Paid-in capital:Excess of issue price over par-common stock 15 Retained earnings 6 Total Liabilities and stockholders' equity 48.00 123.00 749.00 $1,075.00