Statement of Cash Flows The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Cash Accounts receivable (net) Inventories Investments Land Assets Equipment < Accumulated depreciation-equipment Total assets Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Dividends payable Common stock, $10 par Excess of maid in ranit Dec. 31, 20Y9 Dec. 31, 20Y8 $295,130 $275,810 106,920 99,060 301,810 293,280 0 113,620 154,800 0 333,000 259,300 (77,960) (69,920) $1,113,700 $971,150 $201,580 $191,320 20.050 11.140 60.140 334 00 25,250 8.740 47.590 133 667