Marshall Inc. Comparative Balance Sheet December 31, 20Y2 and 20Y1 Dec. 31, 20Y2 Dec. 31, 20Y1 Assets Current assets Cash $ 510,740 $ 442,000 Marketable securities 773,020 732,450 Accounts receivable (net) 547,500 511,000 Inventories 408,800 321,200 Prepaid expenses 96,627 88,400 Total current assets $ 2,336,687 $ 2,095,050 Long-term investments 1,282,383 89,827 Property, plant, and equipment (net) 3,250,000 2,925,000 Total assets $ 6,869,070 $ 5,109,877 Liabilities Current