Presented below are the financial statements of Kurtzel Company.

KURTZEL COMPANY Comparative Balance Sheets December 31
Assets		2014			2013
Cash		$ 98,175			$ 56,100
Accounts receivable		56,100			39,270
Inventory		78,540			56,100
Property, plant, and equipment		168,300			218,790
Accumulated depreciation		(89,760	)		(67,320	)
Total		$311,355			$302,940
Liabilities and Stockholders