The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is as follows Dec. 31, 203 Dec. 31, 20Y2 Assets 3 Cash 4Accounts receivable (net 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets $586,230.00 208,850.00 617,650.00 240,620.00 0.00 553,320.00 (147,840.00) 2,361,010.00 $2,058,830.00 625,680.00 228,100.00 640,910.00 328,090.00 704,540.00 (166,310.00)