Instructions The comparative balance sheet of Livers 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 Equipment 9 Accumulated depreciation-equipment $626,170.00 $585,760.00 227,840.00 208,880.00 641,390.00 616,790.00 0.00 240,820.00 327,380.00 0.00 704,290.00 554,020.00 (167,160.00) (148,930.00) 10 Total assets $2,359,910.00 $2,057,340.00 11 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) $424,670.00 $404,080.00 13 Accrued expenses payable (operating expenses) 43,080.00 52,050.00 14 Dividends payable 24,920.00 19,300.00 15 Common stock, $4 par 140,000.00 102,000.00 16 Paid-in capital: Excess of issue price over par-common stock 417,400.00 280,600.00 17 Retained earnings 1,309,840.00 1,199,310.00 18 Total liabilities and stockholders' equity $2,359,910.00 $2,057,340.00