The following financial statements are for Company. Accounts receivable Inventory Prepaid general expenses Property, plant and equipment Accumulated depreciation Patent TOTAL ASSETS Liabilities and Equity Accounts payable Wages payable Interest payable Dividends payable Income tax payable Bonds payable Share capital Retained earnings Total Liabilities and Shareholder's equity Comparative Statement of Financial Position December 31, 2020 and 2019 2020 p 4,000 25,000 so, ooo 5,700 305,000 (103,500) 36 ooo P 25,000 12,000 2,800 14,000 100,000 50,000 96 800 2019 P 3,400 18,000 34,000 5,000 320,000 (128,900) 40 ooo 22 ooo 10,300 4,000 120,000 50,000 84 ooo