Adjustments to reconcile net income to $ LES s Bramble Corporation's comparative balance sheets are presented below. BRAMBLE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $ 15,000 $10,700 Accounts receivable 21,100 23,900 Land 19.700 25,900 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,300) (10,700) Total $ 110,500 $ 119,800 $11.900 $31,600 Accounts payable 75.400 69,300 Common stock 23,200 18.900 Retained earnings $ 110,500 $ 119,800 Total Additional information: 1. 2 Net income was $ 22.900. Dividends declared and paid were $ 18,600. No noncash investing and financing activities occurred during 2022 The land was sold for cash of $ 4,900. 3