Financial information for Nealon Inc. is presented below. December 31, 2020 $138,972 Current assets Plant assets (net) Current liabilities Long-term liabilities Common stock, $1 par Retained earnings 435,826 96,000 167,972 December 31, 2019 $111,000 359,000 75,000 98,000 122,000 175,000 181,048 129,778 NEALON INC. Condensed Balance Sheets December 31 Increase or (Decrease) 2019 Amount Percentage 2020 Assets Current assets $138,972 $111,000 $ % Plant assets (net) 435,826 359,000 % Total assets $574,798 $470,000 $ % Liabilities Current liabilities $96,000 $75,000 $ % Long-term liabilities 167,972 98,000 % Total liabilities 263,972 173,000 % Stockholders' Equity Common stock, $1 par 181,048 122,000 % Retained earnings 129,778 175,000 % Total stockholders' equity 310,826 297,000 % Total liabilities and stockholders' equity $574,798 $470,000 $ %