Rojas Corporation's comparative balance sheets are presented below. ROJAS CORPORATION Comparative Balance Sheets December 31 2020 2019 Cash $14,400 $10,000 Accounts receivable 20,800 23,000 Land 19,800 25,900 Buildings 70,300 70,300 Accumulated depreciation-buildings (14,700 ) (10,600 ) Total $110,600 $118,600 Accounts payable $12,200 $27,600 Common stock 75,600 71,000