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Soltermann Inc. Soltermann Inc. Balance Sheet Income Statement December 31 For Year Ended December 31, 202 Account 2021 2020 Revenues: Cash .......... $ 78,000 $ 96,000 Sales ........... $784,000 Receivables 52,000 38,000 Expenses and other: Merchandise inventory. 34,000 44,000 Cost of goods sold .. $604,000 Property, plant and equipment 288,000 238,000 Other expenses....... 194,000 Accumulated amortization 80,000 66,000 Amortization expense .. 32,000 Accounts payable ... 62,000 78,000 Loss on sale of plant assets. 26,000 Accrued liabilities ... 14,000 8,000 Total expenses and other . 856,000 Long-term notes payable . 122,000 50,000 Net loss .. $ 72,000 Common shares ... 62,000 10,000 Retained earnings 112,000 204,000 Other information regarding Soltermann Inc. and its activities during 202 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Plant assets were sold during the year. 4. Plant assets worth $124,000 were purchased during the year by paying cash of $40,000 and issuing a long-term note payable for the balance.Soltermann Inc. Cash Flow Statement Workings Dec 31,2020 + Dec 31,2021 Cash 96,000 78,000 Receivable 38,000 52,000 Merchandise in 44,000 34,000 Property, plant 238,000 288,000 Accumulated a 66,000 80,000 Accounts payal 78,000 62,000 Accrued liabili 8,000 14,000 Long-term note 50,000 122,000 Common share 10,000 62,000 Retained earnit 204,000 112,000