Following are selected balance sheet accounts of Pina 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 Assets 2020 2019 Increase (Decrease) Accounts receivable $34,100 $24,100 $10,000 Property, plant, and equipment 275,900 249,500 26,400 Accumulated depreciation-plant assets (179,200) (167,800 ) (11,400 ) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $49,500 $46,300 $3,200 Dividends payable 8,000 4,900 3,100 Common stock, $1 par 21,800 19,000 2,800 Additional paid-in capital 9.100 3,100 6,000 Retained earnings 103,300 90,300 13,000