The following are Culver Corp's comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020. COMPARATIVE BALANCE SHEETS 2020 2019 Increase (Decrease) Cash $812,000 $700,100 $111,900 Accounts receivable 1,135,200 1,173,400 (38,200) Inventory 1,860,900 1,706,700 154,200 Property, plant, and equipment 3,323,100 2,969,600 353,500 Accumulated depreciation (1,174,200) (1,034,200) (140,000 ) Investment in Myers Co. 308,400 273,600 34,800 Loan receivable 250,100 250,100 Total assets $6,515,500 $5,789,200 $726,300 Accounts payable $1,013,400 $953,700 $59,700 Income taxes payable 29,700 50,500 (20,800 ) Dividends payable 79,800 100,700 (20,900 ) Lease liability 413,300 413,300 Common stock, $1 par 500,000 500,000 Paid-in capital in excess of par-common stock 1,492,500 1492.500 Retained earnings 2,986,800 2,691,800 295,000 Total liabilities and stockholders' equity $6,515,500 $5,789,200 $726,300