Dec. 31, 20Y3 Dc. 31, 20Y2 Assets 3Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8Equipment 9Accumulated depreciation-equipment 0Total assets 625,680.00 $586,230.00 208,850.00 617,650.00 240,620.00 0.00 553,320.00 166310.00(147840.00) $2,361,010.00 $2,058,830.00 228,100.00 640,910.00 0.00 328,090.00 704,540.00 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable 15 Common stock, $4 par 16 Paid-in capital: Excess of issue price over par-common stock 17 Retained earnings 18 otal Liabilities and stockholders' equity 425,280.00 $404,550.00 52,020.00 20,170.00 106,000.00 279,900.00 1,310,850.00 1,196,190.00 $2,361,010.00 $2,058,830.00 41,990.00 24,190.00 142,000.00 416,700.00