Here are comparative balance sheets for SwiftyCompany. SWIFTY COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $78,840 $23,760 Accounts receivable 93,960 82,080 Inventories 183,600 206,280 Land 77,760 108,000 Equipment 280,800 216,000 Accumulated depreciation (71,280) (34,560) Total $643,680 $601,560 Liabilities and Stockholders' Equity Accounts payable $ 39,960 $50,760 Bonds payable 162,000 226,800 Common stock ($1 par) 233,280 187.920