The comparative balance sheet of Olson Jones Industries Inc. for December 31, 2012 and 2041, is as follows: Dec 31, 2012 Dec 31, 2011 5168 $55 Accounts receivable (net) 95 Inventories 60 Land 137 Accumulated depreciation equipment $516 Total htts and Stockholders' Equity Accounts payable merchandise creditors) To t es and stockholders' uty The following additional whormation is taken from the records: 2. Eument was acquired to cash 3. There were no disposes of men during the year 4. The common stock was issued for cash 5. There was a 111 credit to R ed Cars for net income