The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Dec. 31, 20Y8 Cash Accounts receivable (net) Inventories Investments Land Method Total assets Assets Equipment Accumulated depreciation-equipment Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Accrued expenses payable (operating expenses) Dividends payable Common stock, $10 par Paid-in capital in excess of par-common stock $290,420 105,210 296,980 152,330 327,680 (76,710) $1,095,910 $198,360 19,730 10,960 59,180 0 222,470 $272,650 97,920 289,920 112,320 256,330 (69,120) $960,020 $189,120 0 24,960 8,640 47,040 130,560

The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows