Yadier Corporation s comparative balance sheets are presented below Yadier Corporation Balance Sheets December 31 2014 2013 Cash 4 620 3 990 Accounts receivable22 16023 550 Inventory10 1406 740 Land20 03026 080 Buildings69 97069 970 Accumulated depreciation buildings 15 380 10 790 Total 111 540 119 540 Accounts payable 12 370 30 970 Common stock74 24070 200 Retained earnings24 930 18 370 Total 111 540 119 540 Yadier s 2014 income statement included net sales of 116 490 cost of g