Current Attempt in Progress Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $ 15,000 $29,000 Accounts receivable (net) 69,000 60,000 Inventory Plant assets (net) 61,000 51,000 200,000 185,000 $345,000 $325,000 Accounts payable $50,000 $59,600 Mortgage payable (15%) 101,500 101,500 Common stock, $10 par 138,500 122,000 Retained earnings 55,000 41,900 $345,000 $325,000