Using the following data from the comparative balance sheet of Goody Company.
| December 31, 2015 | December 31, 2014 | |||||
| Accounts receivable | $520,000 | $400,000 | ||||
| Inventory | $840,000 | $600,000 | ||||
| Total assets | $3,000,000 | $2,500,000 | ||||
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