Bramble Company has these comparative balance sheet data: Bramble Company Balance Sheets December 31 2022 2021 Cash $14,000 $29,000 Accounts receivable (net) 71,000 61,000 Inventory 60,000 50,000 Plant assets (net) 205,000 184,000 $350,000 $324,000 Accounts payable $50,000 $59,800 Bonds payable (15%) 110,000 110,000 Common stock, $10 par 141,000 120,000 Retained earnings 49,000 34,200 $350,000 $324,000