The following are selected accounts and balances for Mergaronite Company and Hill, Inc., as of December 31, 2021. Several of Mergaronites accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period. Mergaronite Hill Revenues $ (598,000 ) $ (248,000 ) Cost of goods sold 290,000 90,000 Depreciation expense 108,000 42,000 Investment income NA NA Retained earnings, 1/1/21 (880,000 ) (604,000 ) Dividends declared 122,000 38,000 Current assets 188,000 678,000 Land 318,000 94,000 Buildings (net) 508,000 156,000 Equipment (net) 190,000 248,000