Question 8 of 8 Martinez Inc., a greeting card company, had the following statements prepared as of December 31, 2020. 48.72/100 MARTINEZ INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 12/31/20 12/31/19 Cash $5,900 $6,900 Accounts receivable 61,400 50,800 Short-term debt investments (available-for-sale) 35,000 17,800 Inventory 40,000 59,400 Prepaid rent 5,000 3,900 Equipment 155,200 129,000 Accumulated depreciation-equipment (35,000 ) (25,000 ) Copyrights 45,600 49,900