The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is as follows Dec. 31, 20Y3 Dec. 31, 20Y2 Assets 3Cash 4 Accounts receivable (net) 5 Inventories 6Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets $586,430.00 209,470.00 616,400.00 240,170.00 0.00 552,830.00 (165,670.00)148,610.00) $2,361,380.00 $2,056,690.00 $625,080.00 228,260.00 641,070.00 0.00 327640.00 705,000.00 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable 15 Common stock, $2 par 425,090.00 3,140.00 23,780.00 150,000.00 $405,900.00 52,460.00 19,970.00 100,000.00