The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company Additional information from Arduous's accounting records is provided also. ARDUOUS COMPANY Comparative Balance Sheets December 31, 2021 and 2020 (5 in millions) 2021 Assets Cash 2020 $ Accounts receivable Investment revenue receivable Inventory Prepaid insurance Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent Liabilities Accounts payable 109 5 81 190 194 4 205 200 4 156 125 196 150 412 400 (97) (120) 30 32 $1,211 51,074 $ 50 65 Salaries payable 11 Interest payable (bonds) Income tax payable Deferred tax liability Notes payable Lease liability: 4 12 14 11 23 25 Bonds payable 215 275 Less: Discount on bonds (22) (25) Shareholders' Equity Common stock 430 410 Paid-in capital-excess of par 95 85 Preferred stock 25 a Retained earnings Less: Treasury stock 242 (9) 227 $3,211 $1,074