Presented below is the comparative balance sheet for Nash Company. Nash Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 Assets Cash $180,400 $277,100 Accounts receivable (net) 220,000 156,500 Short-term investments Inventories 267,600 150,500 1,051,400 973,400 Prepaid expenses 24,900 24,900 Plant & equipment 2,592,300 1,931,100 Accumulated depreciation (1,004,900) (753.800)