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) Assets Cash Accounts receivable Inventory Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Patent Liabilities Accounts payable Accrued liabilities Lease liability-land Common stock Shareholders Equity Paid-in capital-excess of par Retained earnings 2021 2020 $ 550 $ 348 690 360 848 435 650 600 900 900 (300) (265) 3,350 3,170 (502) (460) 1,700 1,950 $ 7,878 $7,030 $ 940 320 130 $ 790 255 e 3,660 3,500 800 2,028 725 1,768 $ 7,878 $ 7,030