Following are selected balance sheet accounts of Coronado Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information. Selected balance sheet accounts Increase Assets Accounts receivable 2020 2019 (Decrease) $34,300 $23,800 $10,500 Property, plant, and equipment 275,600 245,400 30,200 Accumulated depreciation-plant assets (177,300 ) (166,200 ) (11,100) Liabilities and stockholders' equity. 2020 2019 Increase Bonds payable $ 48,500 $46,400 $2,100 Dividends payable 8,100 4,900 3,200 Common stock, $1 par 21,900 18,800 3,100 Additional paid-in capital 9,000 3,000 6.000 Retained earnings 103,900 91,900 12,000 Selected income statement information for the year ended December 31, 2020: Sales revenue $156,300 Depreciation 38,000 Gain on sale of equipment 14,500 Net income 31,300