Below is ABC Company's comparative Balance Sheet: Increase 2021 2020 (Decrease) Current Assets: Cash $28,700 $15,600 $13,100 Accounts receivable 47,100 44,000 3,100 Inventories 94,300 89,900 4,400 Prepaid expenses 1,700 2,200 (500) Property, plant, and equipment: Land 35,100 10,000 25,100 Equipment, net 100,900 93,700 7,200 Total assets $307,800$255,400 $52,400 Current liabilities: Accounts payable $22,700 $24.600 $(1,900) Salary payable 2,100 1,400 700 Other accrued liabilities 24,400 22,500 1.900 Long-term liabilities: Notes payable 55,000 65,000 (10,000) Shareholders' equity: Common shares 131,100 122,300 8,800 Retained earnings 72,500 19,600 52,900 Total liabilities and equity $307,800$255,400 $52,400 The Income Statement for the year 2021: Revenues Sub