December 31, 2020, Current Assets Cash Accounts Receivable Less: Allowance for Doubtful Accounts Inventory Prepaid Expenses Total Current Assets Capital Assets Less: Accumulated Depreciation Total Assets Current Liabilities Accounts Payable Accrued Liabilities Total Current Liabilities Bonds Payable Total Liabilities Shareholders' Equity Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity The Windy West Company Comparative Balance Sheets December 31 (thousands of $) 2022 $ 590 50 4,050 930 $ $ $ $ 450 540 750 130 1,870 3,120 4,990 1,300 1,300 600 $ 1,900 2,300 790 $ 3,090 $ 4,990 $ 2021 $ 480 20 2,340 540 $ $ $ $ 50 460 520 30 1,060 1,800 2,860 760 110 $ 870 600 1,470 960 430 $ 1,390 $ 2,860 2020 240 1,380 270 $ $ 200 $ 240 $ 1,040 500 100 1,110 2,150 $ On January 1, 2022, 300 additional shares of common stock were sold (share numbers in thousands). $ 510 50 560 260 820 960 370 1,330 $ 2,150