Selected comparative information (in thousands) is available for Sunland Corporation.

		2021		2020		2019
Accounts receivable		$1,090		$964		$880
Total assets		27,500		26,751		23,814
Total shareholders equity		12,827		12,574		10,925

Sunland wishes to calculate ratios for 2021 and 2020. (a) Calculate the average amounts to be used for accounts receivable, total assets, and total shareholders equity in a ratio calculation in (1) 2021 and (2) 2020.