Carla Vista Corporation's comparative balance sheet is presented below. CARLA VISTA CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $12,870 $9,630 Accounts receivable 19,080 21,060 Land 18,000 23,400 Buildings 63,000 63,000 Accumulated depreciation-buildings (13,500) (9,000) Total $99,450 $108,090 Liabilities and Shareholders' Equity Accounts payable $11,130 $27,990 Common shares 67,500 62,100 Retained earnings 20,820 18,000 Total $99,450 $108,090 Carla Vista Corporation's comparative balance sheet is presented below. CARLA VISTA CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $12,870 $9,630 Accounts receivable 19,080 21,060 Land 18,000 23,400 Buildings 63,000 63,000 Accumulated depreciation-buildings (13,500) (9,000) Total $99,450 $108,090 Liabilities and Shareholders' Equity Accounts payable $11,130 $27,990 Common shares 67,500 62,100 Retained earnings 20,820 18,000 Total $99,450 $108,090