Saskatoonbased Nutrien Ltd. is the worlds largest provider of crop inputs and services. Excerpts from its 2020 financial statements are in Exhibits 2.20A and 2.20B.\ \ EXHIBIT 2.20A Nutrien Ltd.'s 2020 Consolidated Statements of Earnings\ NUTRIEN LTD.\ Consolidated Statements of Earnings\ (in millions of U.S. dollars)\ For the years ended December 31\ Note\ \ 2020\ \ 2019\ Sales\ 3\ $20,908\ $20,084\ Freight, transportation and distribution\ 4\ 855\ 768\ Cost of goods sold\ 4\ 14,814\ 13,814\ Gross margin \ 5,239\ 5,502\ Selling expenses\ 4\ 2,813\ 2,505\ General and administrative expenses\ 4\ 429\ 404\ Provincial mining and other taxes\ 4\ 204\ 292\ Share-based compensation\ 5\ 69\ 104\ Impairment of assets\ 13, 14\ 824\ 120\ Other (income) expenses\ 6\ (2)\ 215\ Earnings before finance costs and income taxes \ 902\ 1,862\ Finance costs\ 7\ 520\ 554\ Earnings before income taxes \ 382\ 1,308\ Income tax (recovery) expense\ 8\ (77)\ 316\ Net earnings \ $459\ $992\ \ EXHIBIT 2.20B Nutrien Ltd.'s 2020 Consolidated Balance sheet\ NUTRIEN LTD.\ Consolidated Balance Sheets\ (in millions of U.S. dollars)\ As at December 31\ \ Note\ \ 2020\ \ 2019\ Assets \ Current assets\ Cash and cash equivalents\ $1,454\ $671\ Receivables\ 11\ 3,581\ 3,542\ Inventories\ 12\ 4,930\ 4,975\ Prepaid expenses and other current assets\ 1,505\ 1,477\ 11,470\ 10,665\ Non-current assets\ Property, plant and equipment\ 13\ 19,660\ 20,335\ Goodwill\ 14\ 12,198\ 11,986\ Other intangible assets\ 14\ 2,388\ 2,428\ Investments\ 15\ 562\ 821\ Other assets\ 16\ 914\ 564\ Total Assets \ $47,192\ $46,799\ Liabilities \ Current liabilities\ Short-term debt\ 17\ $159\ $976\ Current portion of long-term debt\ 18\ 14\ 502\ Current portion of lease liabilities\ 19\ 249\ 214\ Payables and accrued charges\ 20\ 8,058\ 7,437\ 8,480\ 9,129\ Non-current liabilities\ Long-term debt\ 18\ 10,047\ 8,553\ Lease liabilities\ 19\ 891\ 859\ Deferred income tax liabilities\ 8\ 3,149\ 3,145\ Pension and other post-retirement benefit liabilities\ 21\ 454\ 433\ Asset retirement obligations and accrued environmental costs\ 22\ 1,597\ 1,650\ Other non-current liabilities\ 209\ 161\ Total Liabilities \ 24,827\ 23,930\ Shareholders equity \ Share capital\ 23\ 15,673\ 15,771\ Contributed surplus\ 205\ 248\ Accumulated other comprehensive loss\ (119)\ (251)\ Retained earnings\ 6,606\ 7,101\ Total Shareholders Equity \ 22,365\ 22,869\ Total Liabilities and Shareholders Equity \ $47,192\ $46,799\ \ Use the financial statements to answer the following questions.\ (a1)\ Calculate the growth in the following accounts from December 31, 2019, to January 1, 2020: (Round answers to 1 decimal place, e.g. 52.7%. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)\ \ i.