Pharoah Ltd. has the following comparative statements of financial position data. Pharoah Ltd. Statements of Financial Position December 31 2020 2019 Plant assets (net) 229,600 212,800 Inventory 67,200 56,000 Accounts receivable (net) 78,400 56,000 Cash 11,200 33,600 386,400 358,400 Share capital-ordinary, 10 par 156,800 134,400 Retained earnings 61,600 44,800 Mortgage payable (6%) 112,000 112,000 Accounts payable 56,000 67,200 386,400 358,400