Bonita Corporation's comparative balance sheets are presented below. BONITA CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $15,000 $10,000 Accounts receivable 21,300 23,400 Land 20,400 25,700 Buildings 70,100 70,100 Accumulated depreciation-buildings (15,000) (10,900) Total $111,800 $118,300 Accounts payable $12,400 $27,600 Common stock 74,000 68,500 Retained earnings 25,400 22,200 Total $111,800 $118,300 Additional information: 1. Net income was $23,100. Dividends declared and paid were $19.900. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $5,000