Oriole Company has these comparative balance sheet data: ORIOLE COMPANY Balance Sheets December 31 2022 2021 Cash $14,100 $28,200 Accounts receivable (net) 65,800 56,400 Inventory 56,400 47,000 Plant assets (net) 188,000 169,200 $324,300 $300,800 Accounts payable $47,000 $56,400 Mortgage payable (15%) 94,000 94,000 Common stock, $10 par 131,600 112,800 Retained earnings 51,700 37,600 $324,300 $300,800