Here are comparative balance sheets for Lily Company $.$ LILY COMPANY Comparative Balance Sheets December $31$ Assets $20222021$ Cash $$80,300$ $ $24,200$ Accounts receivable $95,70083,600$ Inventories $187,000210,100$ Land $79,200110,000$ Equipment $286,000220,000$ Accumulated depreciation $(72,600)(35,200)$ Total $$655,600$ $$612,700$