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Additional information from Arduous's accounting records is provided also. ARDUOUS COMPANY Comparative Balance Sheets December 31, 2021 and 2020 (s in millions) 2021 2020 $ Assets Cash Accounts receivable Investment revenue receivable Inventory Prepaid insurance Long-term investment Land Buildings and equipment Less: Accumulated depreciation Patent 111 191 8 207 6 160 198 416 (98) $ 82 196 5 201 9 126 151 402 (122) 35 $1,085 31 $1,230 $ $ Liabilities Accounts payable Salaries payable Interest payable (bonds) Income tax payable Deferred tax liability Notes payable Lease liability Bonds payable Less: Discount on bonds Shareholders. Equity Common stock Paid-in capital-excess of par Preferred stock 51 B 10 13 13 23 BO 216 (23) 67 12 5 20 9 0 0 277 (28) 433 97 76 411 86 0