MartinezCorporation's statement of financial position as at December 31, 2020, showed the following amounts: Cash $180; Accounts Receivable $690; Land $1,040; Accounts Payable $370; Bonds Payable $460; Common Shares $400; and Retained Earnings $Unresolved.Martinez's statement of financial position as at December 31, 2019, showed the following amounts: Cash $170; Accounts Receivable $550; Land $670; Accounts Payable $730; Common Shares $400; and Retained Earnings $Unresolved. Assume that no dividends were declared or paid in 2020.