CORONADO COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $37,500 $19,100 Accounts receivable 33,000 20,000 Inventory 30,700 20,200 Property, plant, and equipment 59,700 77,100 Accumulated depreciation (29,900) (23,100) Total $131,000 $113,300 Liabilities and Stockholders' Equity Accounts payable $28,100 $ 17,000 Income taxes payable 7,200 8,300 Bonds payable 27,800 33,000 Common stock 19,000 14,800 Retained earnings 48,900 40,200