eBook The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows: Assets Dec. 31, 20Y2 Dec. 31, 20Y1 Cash $743,900 $802,920 Accounts receivable (net) Inventories. Prepaid expenses Land Buildings Accumulated depreciation-buildings 676,950 617,440 1,026,580 944,750 23,800 28,270 255,900 386,830 1,182,800 729,020 (334,760) (312,440) Equipment Accumulated depreciation-equipment Total assets 416,580 368,230 (114,560) (128,690) $3,877,190 $3,436,330 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $ 736,670 $777,380 Bonds payable 217,120 0 Common stock, $20 par 254,000 94,000 Paid-in capital: Excess of issue price over par-common stock 612,000 452,000 Retained earnings 2,057,400 2,112,950 Total liabilities and stockholders' equity $3,877,190 $3,436,330 The noncurrent asset, noncurrent liability, and stockholders' equity accounts for 20Y2 are as follows: