You have completed the field work in connection with your audit of Crane Corporation for the year ended December 31, 2020. The balance sheet accounts at the beginning and end of the year are shown below. Dec. 31, 2020 Dec. 31, 2019 Increase or (Decrease) Cash $302,911 $324,820 ($21,909 ) Accounts receivable 511,672 384,770 126,902 Inventory 808,453 664,900 143,553 Prepaid expenses 13,080 8,720 4,360 Investment in subsidiary 120,445 0 120,445 Cash surrender value of life insurance 2,511 1,962 549 Machinery 225,630 207,100 18,530 Buildings 583,368 444,611 138,757 Land 57,225 57,225 0