Margaret Ltd.'s comparative statements of financial position are presented below. Margaret Ltd. Comparative Statements of Financial Position December 31 2020 2019 Land 19,200 24,960 Buildings 67,200 67,200 Accumulated depreciation-buildings (14,400 ) (9,600 ) Accounts receivable 19,968 22,464 Cash 16,952 10,272 Total 108,920 115,296 Share capital-ordinary 72,000 69,120 Retained earnings 25,048 19,200 Accounts payable 11,872 26,976 Total 108,920 115,296