Instructions The comparative balance sheet of Iglesias Inc. for December 31, 20Y3 and 20Y2, is shown as follows: 1 2 Dec. 31, 20Y3 Dec. 31, 20Y2 Assets 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets 11 Liabilities and Stockholders' Equity $625,680.00 $586,230.00 228,100.00 208,850.00 640,910.00 617,650.00 0.00 240,620.00 328,090.00 0.00 704,540.00 553,320.00 (166,310.00) (147,840.00) $2,361,010.00 $2,058,830.00