Following are selected balance sheet accounts of Skysong 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 2020 2019 (Decrease) Accounts receivable $34,100 $23,900 $10,200 Property, plant, and equipment 277,700 247,800 29,900 Accumulated depreciation-plant assets (176,500) (168,200) (8,300 ) Liabilities and stockholders' equity. 2020 2019 Increase Bonds payable $49,300 $46,500 $2,800 Dividends payable 7,900 4,900 3,000 Common stock, $1 par 22,200 19,200 3,000 Additional paid-in capital 9,100 3,000 6,100 Retained earnings 103,800 90,500 13,300