Grand Corps 20X2 financial statements showed the following Sales $520,000 Cost of goods sold $197,600 Depreciation 25,900 Other operating expenses 77,600 Income tax 44,700 Loss on sale of equipment 3,100 Gain on sale of investment (2,300) 346,600 Net earnings and comprehensive income $173,400 As at December 31 20X2 20X1 Cash $70,600 $56,300 Accounts receivable 91,300 104,700 Inventory 191,300 179,000 Equipment 567,000 4