- View Policies Current Attempt in Progress Information from the Balance Sheet and income Statement for Flint Inc., a private company reporting under ASPE, for the year ended December 31, is given below. Comparative Balance Sheet 2021 2020 Cash $ 96,830 $45.750 Accounts receivable 90.620 35.750 Inventory 121,520 102.150 Investments in land 84.620 106.750 284.720 200,600 Property, plant, and equipment Accumulated depreciation (47.660) (38,600) $630,650 $452.400 $52.220 $47,930 Accounts payable Accrued expenses payable Bonds payable 11,220 18.930 140.000 68.000 Common shares 250,000 191.000 Retained earnings 177210 126.540 Question 6 of 12