Financial information for Nealon Inc. is presented below.

		December 31, 2020		December 31, 2019
Current assets		$139,968		$108,000
Plant assets (net)		446,918		361,000
Current liabilities		93,024		76,000
Long-term liabilities		166,012		98,000
Common stock, $1 par		178,965		123,000
Retained earnings		148,885		172,000

NEALON INC. Condensed Balance Sheets December 31
						Increase or (Decrease)
		2020		2019		Amount		Percentage
Assets
Current assets		$139,968		$108,000		$		%
Plant assets (net)		446,918		361,000				%
Total assets		$586,886		$469,000		$		%
Liabilities
Current liabilities		$93,024		$76,000		$		%
Long-term liabilities		166,012		98,000				%
Total liabilities		259,036		174,000				%
Stockholders' Equity
Common stock, $1 par		178,965		123,000				%
Retained earnings		148,885		172,000				%
Total stockholders' equity		327,850		295,000				%
Total liabilities and stockholders' equity		$586,886		$469,000		$		%
NEALON INC. Condensed Balance Sheets December 31
						Increase or (Decrease)
		2020		2019		Amount		Percentage
Assets
Current assets		$139,968		$108,000		$		%
Plant assets (net)		446,918		361,000				%
Total assets		$586,886		$469,000		$		%
Liabilities
Current liabilities		$93,024		$76,000		$		%
Long-term liabilities		166,012		98,000				%
Total liabilities		259,036		174,000				%
Stockholders' Equity
Common stock, $1 par		178,965		123,000				%
Retained earnings		148,885		172,000				%
Total stockholders' equity		327,850		295,000				%
Total liabilities and stockholders' equity		$586,886		$469,000		$		%