Here are comparative balance sheets for Taguchi Company.

SCULLY CORPORATION

Comparative Balance Sheets

December 31

2011 2010

Cash $ 14,300 $ 10,700

Accounts receivable 21,200 23,400

Land 20,000 26,000

Building 70,000 70,000

Accumulated depreciation (15,000) (10,000)

Total $110,500 $120,100

Accounts payable $12,370 $31,100

Common stock 75,000 69,000

Retained earnings 23,130 20,000

Total $110,500 $120,100

TAGUCHI COMPANY

Comparative Balance Sheets

December 31

Assets 2011 2010

Cash $ 73,000 $ 22,000

Accounts receivable 85,000 76,000

Inventories 170,000 189,000

Land 75,000 100,000

Equipment 260,000 200,000

Accumulated depreciation (66,000) (32,000)

Total $597,000 $555,000

Liabilities and Stockholders