A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 Assets Cash Accounts receivable, net Prepaid expenses Inventory Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Income taxes payable Wages payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity 2020 $ 62,800 $ 15,700 27,000 33,300 56,600 62,500 3,500 2,900 149,900 114,400 70,500 (10,900) 82,200 (6,200) $ 190,400 $ 209,500 $ 9,900 $ 14,000 5,900 3,300 1,000 1,800. 16,800 19,100 20,700 47,800 37,500 66,900 150,000 121,000 22,000 $ 209,500 2,500 $ 190,400