Current Attempt in Progress Cheyenne Corp's comparative balance sheets are presented below. CHEYENNE CORP. Balance Sheets December 31 2022 2021 Cash $10,800 $4,400 Accounts receivable 16,700 24,900 Inventory 11,500 8,500 Land 32,500 28,500 Building 74,500 74,500 Accumulated depreciation (15,500) (12,500) Total 130,500 128,300 Accounts payable 17,800 31,600 Common stock ($5 par) 71,100 71,100 Retained earnings 41,600 25,600 Total 130,500 128,300 Cheyenne's 2022 income statement included net sales of $105,000, cost of goods sold of $65,000, and net income of $22,500.