The comparative balance sheet of Livers Inc. for December 31, 20Y3 and 20Y2, is as follows: Question not attempted Dec. 31, 20Y3 Dec. 31, 20Y2 2 Assets 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Investments 7 Land 8 Equipment 9 Accumulated depreciation-equipment 10 Total assets 11 Liabilities and Stockholders' Equity 12 Accounts payable (merchandise creditors) 13 Accrued expenses payable (operating expenses) 14 Dividends payable 15 Common stock, $2 par 16 Paid-in capital Excess of issue price over par-common stock 417.500.00 17 Retained earmings 18 Total liabilities and stockholders' equity $625,080.00 $586,430.00 228,260.00 209,470.00 641,070.00 616,400.00 0.00 327,640.00 0.00 705,000.00 552,830.00 (165,670.00) (148,610.00) $2,361,380.00 $2,056,690.00 240,170.00 $425,090.00 $405,900.00 43,140.00 52,460.00 23,780.0019,970.00 150,000.00 100,000.00 280.000.00 1,301,870.00 1,198,360.00 $2 361,380.00 $2,056,690 00 The income statement for the year ended December 31, 20Y3, is as follows