Following are selected balance sheet accounts of Sheridan 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 Property, plant, and equipment 2020 2019 (Decrease) $33,800 $23,900 $9,900 278,600 247,600 31,000 Accumulated depreciation-plant assets (177,600 ) (165,700 ) (11,900 ) Liabilities and stockholders' equity 2020 2019 Increase Bonds payable $ 48,800 $45,600 $3,200 Dividends payable 8,100 4,900 3,200 Common stock, $1 par 22,200 19,200 3,000 Additional paid-in capital 9,000 3,100 5,900 Retained earnings 103,300 91,500 11,800 Selected income statement information for the year ended December 31, 2020: Sales revenue $156,400 Depreciation 37,700 Gain on sale of equipment 14,500 Net income 31,200