The comparative balance sheets for Marigold Corporation show the following information. Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents December 31 2020 2019 $33,300 $13,000 12,400 9,900 12,000 8,900 -0- -0- 3,000 29,600 45,200 19,800 5,000 6,100 $107,900 $90,300 Allowance for doubtful accounts $3,000 $4,600 Accumulated depreciation-equipment 2,000 4,500 Accumulated depreciation-building -0- 6,100 Accounts payable 5,000 3,000 Dividends payable -0- 5,000 Notes payable, short-term (nontrade) 2,900 4,100 Long-term notes payable 31,000 25,000 Common stock 43,000 33,000 Retained earnings 21,000 5,000 $107,900 $90,300