Question 15 of 18 < -/15 Information from the Balance Sheet and Income Statement for Marigold Inc., a private company reporting under ASPE, for the year ended December 31, is given below. Comparative Balance Sheet 2021 2020 Cash $93,320 $46,050 Accounts receivable 90,680 36,050 Inventory 121,880 102,450 , Investments in land 84,980 107,050 Property, plant, and equipment 285,080 200,900 Accumulated depreciation (48,110) (38,900) $627,830 $453,600 Accounts payable $52,580 $48,290 Accrued expenses payable 11,580 18,990 Bonds payable 140,000 69,500 Common shares 250,000 194,000