The comparative condensed statements of financial position of Sandhill SLU are presented below. Sandhill SLU Comparative Condensed Statements of Financial Position December 31 2020 2019 Assets Intangibles 23,520 40,000 Property, plant, and equipment (net) 98,000 92,000 Current assets 74,480 82,000 Total assets $196,000 $214,000 Equity and Liabilities Equity 19,600 16,000 Non-current liabilities 137,200 150,000 Current liabilities 39,200 48,000 Total equity and liabilities 196,000 214,000 SANDHILL SLU Condensed Statements of Financial Position Increase (Decrease) Percentage Change from 2019 2020 2019 Assets Intangibles 23,520 40,000 % Property, plant & equipment (net) 98,000 92,000 % Current assets 74,480 82,000 % Total Assets 196,000 214,000 % Equity and Liabilities Equity 19,600 16,000 % Non-current liabilities 137,200 150,000 % Current liabilities 39,200 48,000 % Total liabilities and Stockholders' Equity 196,000 214,000 % SANDHILL SLU Condensed Statements of Financial Position Amount Percent Assets Intangiles 23,520 % Property, plant, and equipment (net) 98,000 % Current assets 74,480 % Total Assets 196,000 % Equity and Liabilities Equity 19,600 % Non-current liabilities 137,200 % Current liabilities 39,200 % Total liabilities and Stockholders' Equity 196,000 %