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 Accounts receivable Inventory $ 400 390 $ 205 210 540 360 Land Building Less: Accumulated depreciation Equipment 550 515 900 900 (300) (270) 2,600 2,270 Less: Accumulated depreciation Patent (367) (340) 1,200 1,450 $ 5,913 $ 5,300 Liabilities Accounts payable $ 640 $ 390 Accrued liabilities 170 130 Lease liability-land 130 e Shareholders' Equity Common stock 3,140 3,000 Paid-in capital-excess of par Retained earnings 750 1,083 $ 5,913 730 1,050 $ 5,300