Crane Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $21,000 $12,000 Accounts receivable 12,000 8,400 Inventory 16,800 12,000 Property, plant, and equipment 36,000 46,800 Accumulated depreciation (19,200 ) (14,400) Total $66,600 $64,800 D Liabilities and Stockholders' Equity Accounts payable $ 11,400 $9,000 Income taxes payable 4.200 4,800 Bonds payable 10,200 19,800 Common stock 10,800 8,400 Retained earnings 30,000 22,800 Total $66,600 $64,800