The financial statements of Sandhill Corporation show the following infor SANDHILL CORPORATION Statement of Financial Position December 31, 2020 Assets 2020 2019 Cash $274,000 $280,500 Accounts receivable 136,000 174,000 Fair value through net income investments 128,000 127,000 Inventory 341,000 385.000 Plant assets (net) 424,000 446,500 Intangible assets 108,000 137,500 $1,411,000 $1,550,500 Liabilities and Equity Accounts payable $256,000 $323,500