Comparative balance sheets for 2021 and 2020 and a statement of Income for 2021 are given below for Metagrobolize Industries. Additional Information from the accounting records of Metagrobolize also is provided. METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 Assets Cash $ 560 $ 370 Accounts receivable Inventory Land Building 710 370 860 440 700 670 900 see Less: Accumulated depreciation Equipment Less: Accumulated depreciation Patent (200) (160) 3,400 3,230 (343) (300) 1,800 2,100 $ 8,387 $ 7,620 Liabilities Accounts payable Accrued liabilities Lease liability-land $ 960 $ 330 130 710 260 e Shareholders' Equity Common stock Paid-in capital-excess of par Retained earnings 3,680 800 2,487 $ 8,387 740 2,410 $ 7,620 3,500