A comparative balance sheet for Sheridan Corporation is presented below?

SHERIDAN CORPORATION Comparative Balance Sheet Assets Cash Accounts receivable (net) Prepaid insurance Land Equipment Accumulated depreciation Total assets Accounts payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity 2022 $38,100 71,050 26,050 18,700 70,700 (21,050) $203,550 Liabilities and Stockholder's Equity $12,050 27,700 142,100 21,700 $203,550 2021 $31,700 60,700 17,700 43,150 60,700 (13,700) $200,250 $6,700 19,700 115,700 58,150 $200,250