The comparative balance sheet of Hirayama Industries Inc. for December 31, 20Y2 and 20Y1, is as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Assets Cash $200 $65 Accounts receivable (net) 114 81 Inventories 71 44 Land 163 182 Equipment 91 71 Accumulated depreciation-equipment (25) (13) Total Assets $614 $430 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $77 $65 Dividends payable 12 - Common stock, $1 par 41 20 Excess of paid-in cap