The comparative SFP for Culver Corporation follows: Dec. 31, Dec. 31, 2020 2019 Cash $15,600 $21,100 FV-NI investments 26,250 19,550 Accounts receivable 43,200 45.650 Allowance for doubtful accounts (1,800) (2,000) Prepaid expenses 5,350 3,350 Inventory 82,800 65,450 Land 50,750 50,750 Buildings 125,550 73.500 Accumulated depreciation-buildings (30,000) (23,000) Equipment 53.200 46.100 Accumulated depreciation-equipment (19,000) (15.500)