Ivanhoe Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. Ivanhoe Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $380,000 $417,500 Accounts receivable, net 1,035,000 776,500 Inventory 726,000 681,050 Other current assets 381,400. 247,000 Total current assets 2,522,400 2,122,050 Property, plant, & equipment, net 8,738,625 8,439,845 Total assets $11.261,025 $10,561,895