Wildhorse Medical manufactures hospital beds and other institutional furniture. The compan income statement for 2019 and 2020 follow. Wildhorse Medical Comparative Balance Sheet As of December 31 2020 2019 Assets Current assets Cash $367,000 $417,550 Accounts receivable, net 1,026,000 776,450 Inventory 717,000 681,000 Other current assets 381,350 247,100 Total current assets 2,491,350 2,122,100 Property, plant, & equipment, net 8,767,005 8,439,995 Total assets $11,258,355 $10,562,095