Pharoah Inc., a greeting card company, had the following statements prepared as of December 31, 2020. PHAROAH INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 12/31/20 12/31/19 Cash $6,000 $6,900 Accounts receivable 61,800 50,900 Short-term debt investments (available-for-sale) 35,200 17,900 Inventory 40,300 60,600 Prepaid rent 5,100 3,900 Equipment 155,100 131,300 Accumulated depreciation-equipment (35,200 ) (24,800 ) Copyrights 45,800 50,400 Total assets $314,100 $297,100