The following account balances are for the year ending December 31, 2020 for both companies

Jam Due Hmlla 10303111113: 11 (399,000,000 ) s (103,350,000 :1 Expmse: 21' 1,000,000 95,000,000 .1qume ml '1\". \"m \"3\"!\" (4,361,500 ) 0 Net 1mm 5 (31,301 ,500 ) (7m 1 21:2?\" mm'lm' 1' 3 (2,500,000 ) (100,000 1 Net income (abmre) (31,351,500 ) (3,950,000 1 Mend: paid 5,000,000 ) 3,000,000 1 215201313123 mm' mam\" 31' 3 (33,061,500 ) 11 (5,050,000 1 Current assets T 30,313,000 5 EUECFEWUU 115.3? \"I FEW\" 13,101,500 0 __.l.d. 1,500,000 1,300,000 Buildings 5,000,000 2,360,000 Eqmpmm (net) 3,100,000 2,950,000 r0121 13551315 5 53,301,500 11 23,320,000 Autumn-t5 payable 3 (3,100,0tm ) 5 (4mm :1 l5 Nat-u. payable 0 (1,000,000 1 Cowman 5033: (2,900,000 ) (5,000,000 1 Addijiona] 15313311 mphal (19,000,000 ) (10,070,000 :1 Retained earnings, Dem-ha 31, 2020 (a, ) (39,051,500 ) (5,050,000 :1 11131 1131013113: and 50.313.010.33 equity 3 (53,261,500) S (23,820,000)