Instructions The comparative balance sheet of Whitman Co. at December 31, 20Y2 and 20Y1, is as follows: 1 2 Dec. 31, 20Y2 Dec. 31, 20Y1 Assets 3 Cash 4 Accounts receivable (net) 5 Inventories 6 Prepaid expenses 7 Land Buildings Accumulated depreciation-buildings $918,000.00 $964,800.00 828,900.00 761.940.00 1,268,460.00 1,162,980.00 29,340.00 35,100.00 315.900.00 479,700.00 1,462,500.00 900,900.00 (408,600.00) (382.320.00) 10 Equipment 512,280.00 454,680.00 11 Accumulated depreciation-equipment (141,300.00) (158,760.00) 12 Total assets $4,785,480.00 $4.219.020.00 13 Liabilities and Stockholders' Equity 14 Accounts payable (merchandise creditors) $922,500.00 $958,320.00 15 Bonds payable 270,000.00 0.00 16 Common stock, $25 par 317,000.00 117.000.00 17 Paid-in capital in excess of par-common stock 758,000.00 558,000.00 18 Retained earnings 2,517,980.00 2.585.700.00 19 Total liabilities and stockholders' equity $4,785,480.00 $4,219.020.00