The comparative balance sheet of Harris Industries Inc. at December 31, 2014 and 2043, is as follows: Dec 31, 2014 Dec 31, 2013 Assets Cash $443,240 $360,920 Accounts receivable (net) 665,280 592,200 Inventories 887,880 1,022,560 Prepaid expenses 31,640 25,200 Land 302,400 302,400 Buildings 1,713,600 1,134,000 Accumulated depreciation-buildings (466,200) (414,540) Machinery and equipment 781,200 781,200