CRANE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $26,770 $12,000 Accounts receivable 19,500 26,000 Land 19,300 28,600 Building 71,300 71.300 Accumulated depreciation (17.600) (11.300) Total $119.270 $126,600 Accounts payable $13,670 $33.700 Common stock 77,600 70,300 Retained earnings 28,000 22,600 - Total $119,270 $126,600 Additional information: 1 Net income was $30,500. Dividends declared and paid were $25,100. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumula depreciation. The land was sold for $7.200, 2. $ >