Grouper Corporation experienced a fire on December 31, 2022, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances December 31, 2022 December 31, 2021 Cash $38.000 $ 15,700 Accounts receivable (net) 76,300 133,900. Inventory 204,800 185.900 Accounts payable 50.200 90,500 Notes payable 33,100 61.200 Common stock, $100 par 403,700 403,700 Retained earnings 120,800 106,500