The following comparative Statement of Financial Position for 2020, and the 2020 In presented below for Blueberry Incorporated. The company's year end is December 31. Dec-20 Dec-19 Cash Accounts Receivable Inventories Long-term Investments Equipment Accumulated Depreciation Equipment $ $ $ $ $ $ $ 92,740.00 $ 176,360.00 $ 146,250.00 $ 111,800.00 $ 351,000.00 $ (65,000.00 $ 813,150.00 $ 46,080.00 58,800.00 123,420.00 112,800.00 291,000.00 (62,400.00) 569,700.00 Accounts Payable Payroll Payable Bonds Payable Common shares Retained Earning $ $ $ $ 130,000.00 $ 80,760.00 21,450.00 $ 20,400.00 97,500.00 $ 132,000.00 260,000.00 $ 210,000.00 304,200.00 $ 126,540.00 813,150.00 $ 569,700.00 Ac Go $ $ for the year ended Dec 2020 Sales cost of goods sold Depreciation expense Other expenses Income tax expense Interest expense Loss on sale of equipment Net Income $ $ $ $ 479,892.00 161,644.00 58,800.00 17,374.00 10,185.00 3,822.00 16,800.00 $_(268,625.00) $ 211,267.00 $ S $ Additional Information: (1) There were no gains or losses on the long-term investments sold or the bonds retired. (2) Old Equipment, with an original cost of $75,100, was sold for $2,100. (3) Additional shares were issued during the year