The comparative balance sheet of Navaria Inc. for December 31, 20Y3 and 20Y2, is shown as follows: Dec. 31, 20Y3 Dec. 31, 2012 Assets $155,000.00 $150000.00 450.000.00 400,00000 s Cash ents 0.00 100000.00 500,000.00 ated Total assets and S s Equlity