A comparative balance sheet for Sandhill Corporation is presented below. SANDHILL CORPORATION Comparative Balance Sheet 2022 2021 Assets Cash $ 42,300 $33.100 73,150 62.100 Accounts receivable (net) Prepaid insurance 28.150 19.100 Land 20,100 49.450 Equipment 72.100 62.100 (15.100) $ 210.750 Accumulated depreciation (23,150) Total assets $ 212,650 Liabilities and Stockholder's Equity Accounts payable $ 14,150 Bonds payable 29.100 Common stock 146,300 Retained earnings 23,100 Total liabilities and stockholders equity $ 212,650 $8,100 21.100 117.100 64,450 $ 210.750 1 2 3. Additional information: Netloss for 2022 is $ 25,250 Cash dividends of $ 16,100 were declared and paid in 2022 Land was sold for cash at a loss of $ 6,100. This was the only land transaction during the year. Equipment with a cost of $19.200 and accumulated depreciation of $ 12.100 was sold for $7.100 cash $ 24,100 of bonds were retired during the year at carrying (book) value. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $29.200, 4. 5 6, 2 1 C160300 56.100 with101100 4 1 . refore 2001 SANDWILL CORPORATION statement of Cash Flows >>>> > > >