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ACCOUNT Accumulated Denreciation-Eauinment ACCOUNT NO. The comparative balance sheet of Whitman Co. at December 31,20Y2 and 20Y1, is as follows: Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Bonds payable Common stock, $20 par Paid-in capital: Excess of issue price over par-common stock $763,380225,000264,000635,000$805,570098,000469,000 Retained earnings Total liabilities and stockholders' equity \begin{tabular}{cr} 2,130,430 & 2,187,960 \\ \hline$4,017,810 & $3,560,530 \\ \hline \hline \end{tabular} ACCOUNT Land ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline Date & \multicolumn{1}{|c|}{ Item } & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 4 - 6 } 20Y2 & & Debit & Credit & Debit & Credit \\ \hline Jan. 1 & Balance & & & & \\ Apr. & Realized $126,200 cash from & & & 400,860 & \\ 20 & sale & & 135,680 & 265,180 & \end{tabular} ACCOUNT Buildings ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline & & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 4 - 6 } Date & \multicolumn{1}{|c|}{ Item } & Debit & Credit & Debit & Credit \\ \hline 20Y2 & & & & & \\ Jan. 1 & Balance & & & 755,460 & \\ Apr. 20 & Acquired for cash & 470,240 & & 1,225,700 & \end{tabular} ACCOUNT Accumulated Depreciation-Buildings ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline & & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 4 - 6 } Date & \multicolumn{1}{|c|}{ Item } & Debit & Credit & Debit & Credit \\ \hline 20Y2 & & & & & \\ Jan. 1 & Balance & & & & 323,770 \\ Dec. 31 & Depreciation for year & & 23,130 & & 346,900 \end{tabular} ACCOUNT Equipment ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline & & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 4 - 6 } Date & \multicolumn{1}{|c|}{ Item } & Debit & Credit & Debit & Credit \\ \hline 20Y2 & & & & \\ Jan. 1 & Balance & & & 381,590 & \\ Jan. 26 & Discarded, no salvage & & 42,000 & 339,590 & \\ Aug. 11 & Purchased for cash & 92,100 & & 431,690 & \end{tabular} ACCOUNT Accumulated Depreciation-Eauibment ACCOUNT NO