Transactions for 2019:

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Gutman, Inc Balance Sheet December 31, 2018 Assets Current Assets Cash Accounts Receivable Raw Materials Inventory Finished Goods Inventory Total Current Assets 2,700 1,000 400 1,950 6,050 Property, Plant, and Equipment: 13,000 (3,000) Equipment 10,000 Less: Accumulated Depreciation $ 16,050 Total Assets