View Policies Current Attempt in Progress Condensed financial data of Splish Brothers SA follow. Splish Brothers SA Comparative Statements of Financial Position December 31 Assets Equipment 2020 2019 307,400 281,300 Accumulated depreciation-equipment (54,520) (60,320 ) Long-term investments 162,400 132,240 Prepaid expenses 33,988 30,160 Inventory 130,500 119,306 Accounts receivable: 107,648 38,280