The comparative balance sheet of Navaria Inc. for December 31, 2013 and 2042, is shown as follows: Dec. 31, 2013 Dec 31, 20Y2 Assets Cash $586,050.00 Accounts receivable (net) 209,880.00 Inventories $625,820.00 227,530.00 641,480.00 0.00 327.510.00 616,920.00 240.910.00 Investments 0.00 Land The comparative balance sheet of Navaria Inc. for December 31, 2013 and 2042, is shown as follows: Dec. 31, 2013 Dec 31, 20Y2 Assets Cash $586,050.00 Accounts receivable (net) 209,880.00 Inventories $625,820.00 227,530.00 641,480.00 0.00 327.510.00 616,920.00 240.910.00 Investments 0.00 Land