Waterway Inc., a greeting card company, had the following statements prepared as of December 31, 2020. WATERWAY INC. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 12/31/20 12/31/19 Cash $6,100 $6,900 Accounts receivable 61.900 50,600 Short-term debt investments (available-for-sale) 34,700 18,100 Inventory 40,000 59,400 Prepaid rent 5,000 4,000 Equipment 152,800 128,900 Accumulated depreciation-equipment (34,900) (25,100) Copyrights Total assets 46.100 50,400 $311,700 $293,200