Blossom Corporation's comparative balance sheet is presented below. BLOSSOM CORPORATION Balance Sheet December 31 Assets Cash Accounts receivable Land Buildings 2021 2020 $17,160 $12,840 25,440 28,080 24,000 31,200 84,000 84,000 Accumulated depreciation-buildings (18,000) (12,000) $132,600 $144,120 Total Liabilities and Shareholders' Equity Accounts payable $14,840 $37,320 7C