Oriole Corporation's comparative ORIOLE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,600 $10,500 Accounts receivable 21,100 23,500 Land. 19,900 26,100 Buildings 69,800 69,800 Accumulated depreciation-buildings (15,200) (10,800) Total $110,200 $119,100 Accounts payable $11,900 $31,500 Common stock 75,100 68,000 Retained earnings 23,200 19,600 Total $110,200 $119,100 Additional information: 1. Net income was $22,600. Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500.