The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $52 million. SURMISE COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in millions) Assets Cash Accounts receivable 2021 2020 $ 67 $ 72 75 ces Less: Allowance for uncollectible accounts. Prepaid expenses (8) 3 Inventory 158 Long-term investment Land Buildings and equipment Less: Accumulated depreciation. Patent 45 70 288 (94) 10 $614