Instructions Dec. 31, 20Y3 Dec. 31, 20Y2 Assets 625,82000 $586,050.00 209,880.00 616,920.00 .00 240,910.00 0.00 554,110.00 (165,750.00) 148,570.00) 2,361,420.00 $2,059,300.00 3 Cash 4Accounts receivable (net) 27,530.00 Inventories 641,480.00 6 Investments Land 27,510.00 8Equipment 704,830.00 Accumulated depreciation-equipment 0 Total assets Liabilities and Stockholders' Equity $405,330.00 51,640.00 19,840.00 424,970.00 12 Accounts payable (merchandise creditors) 3Accrued expenses payable (operating expenses 14 Dividends payable 42,810.00 23,2000 840.00