Coronado Corporation's comparative balance sheets are presented below. CORONADO CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $15,100 $10,300 Accounts receivable 21,700 23,900 Land 20,200 26,300 Buildings 70,300 70,300 Accumulated depreciation-buildings (14,600) (10,000) Total $112,700 $120,800 Accounts payable $12,700 $28,600 Common stock 74,400 68,700 Retained earnings 25,600 23,500