Current Attempt in Progress Crane Company has these comparative balance sheet data: CRANE COMPANY Balance Sheets December 31 2022 2021 Cash $27,105 $ 54,210 Accounts receivable (net) 126,490 108,420 Inventory 108,420 90,350 Plant assets (net) 361,400 325,260 $623,415 $578,240 Accounts payable $90,350 $108,420 Mortgage payable (15% ) 180,700 180,700 Common stock, $10 par 252,980 216,840 Retained earnings 99,385. 72,280 $623,415 $578,240