Identify the component responsible for the decrease ?

2020 2019 Cash $ 13,500 $ 23,000 Inventory $ 25,000 $ 20,000 Prepaid Expenses $ 15,000 $ 20,000 Property, Plant, and Equipment $ 153,000 $ 125,000 Goodwill $ 50,000 $ 50,000 Total Assets $ 256,500 $ 238,000 Accounts Payable $ 2,500 $ 5,000 Accruals $ 25,000 $ 23,500 Current Portion of Long Term Bonds Payable $ 20,000 $ 22,000 Long Term Bonds Payable $ 73,000 $ 75,000 Common Stock, Par $ 16,000 $ 16,000 Common Stock, Paid in Capital $ 75,000 $ 65,000 Retained Earnings $ 45,000 $ 31,500 Total Liabilities and Equity $ 256,500 $ 238,000 Sales $ 91,607 $ 85,000 COGS EA 57,135 $ 50,000 Gross Profit $ 34,472 $ 35,000 Depreciation $ 14,000 $ 15,000 EBIT $ 20,472 $ 20,000 Interest EA 7,000 $ 7,500 EBT $ 13,472 $ 12,500 Taxes 2,829 $ 2,625 $ 10,643 $ 9,875