The following is a condensed version of the comparative balance sheets for Cullumber Corporation for the last two years at December 31. Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings 2020 $ 194,700 198,000 57,200 327,800 (116,600) 147,400 176,000 337,700 2019 $ 85,800 203,500 81,400 264,000 (97,900) 166,100 176,000 194,700 Additional information: was Investments were sold at a loss of $11,000; no equipment was sold; cash dividends paid were $33,000; and net income wa $176,000. Statement of Cash Flows Adjustments to reconcile net income to >