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Presented here are the comparative balance sheets of Hames Inc. at December 31, 2020 and 2019. Sales for the year ended December 31, 2020, totaled $520,000. HAMES INC. Balance Sheets December 31, 2020 and 2019 2020 2019 $ 25,000 78,000 103,000 $ 286,000 50,000 125,000 (65,000) $ 316,080 $ 19,000 72,000 99,000 $ 190,000 40,000 110,000 (60,000) $ 280,000 Assets Cash Accounts receivable Merchandise inventory Total current assets Land plant and equipment Less: Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities Total current liabilities Long-term debt Total liabilities Stockholders' Equity Common stock, no par, 100,000 shares authorized 40,000 and 25,000 shares issued, respectively Retained earnings: Beginning balance $ 18,000 66,400 20,000 $ 104,400 22,000 $ 126,400 $ 17,000 75,000 18,000 $ 110,000 30,000 $ 140,000 $ 74,000 $ 59,000 $ 81,000 $ 85,000