Sunland Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. Sunland Medical Comparative Balance Sheet As of December 31 Assets Current assets 2020 2019 Cash $398,000 $417,400 Accounts receivable, net 1,099,000 776,450 Inventory 746,000 681,000 Other current assets 381,350 247,000 Total current assets 2,624,350 2,121,850 Property, plant, & equipment, net 8,645,005 8,440,010 Total assets $11.269,355 $10,561,860 Liabilities and Stockholders' Equity Current liabilities $3,209,000 $2,846,050