The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is shown as follows Dec. 31, 20Y3 Dec. 31, 20Y2 Assets 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Euipment 9 Accumulated depreciation-equipment 10 Total assets $585,760.00 208,390.00 616,130.00 239,300.00 0.00 553,530.00 (148,000.00) $2,362,590.00 $2,055,110.00 626,640.00 226,900.00 641,350.00 0.00 328,730.00 705,940.00 (166,970.00) Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable 15 Common stock, $4 par $425,140.00 42,020.00 23,580.00 154,000.00 $404,540.00 52,750.00 19,500.00 100,000.00