Tamarisk Corporation's comparative balance sheets are presented below. TAMARISK CORPORATION Balance Sheets December 31 2020 2019 Cash $10,146 $4,000 Accounts receivable 15,700 24,800 Inventory 11,100 8,000 Land 31,500 27,800 Buildings 73,600 70,500 Accumulated depreciation - buildings (15.400) (12,200) Total $126,646 $122,900 Accounts payable $18,200 $30,100 Common stock ($5 par) 67,000 67,000