Carla Vista Co. has these comparative balance sheet data: Cash Accounts receivable (net) Inventory Plant assets (net) Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings CARLA VISTA CO. Balance Sheets December 31 1. 2. 3. 2022 $25,215 117,670 100,860 336,200 $579,945 $ 84,050 Additional information for 2022: 168,100 235,340 92,455 2021 $50,430 100,860 84,050 302,580 $537,920 $ 100,860 168,100 201,720 67,240 $579,945 $537,920 Net income was $27,300. Sales on account were $398,001. Sales returns and allowances amounted to $26,500. Cost of goods sold was $277,365.