Presentea nere are the ninancial statements or Suniana Company. SUNLAND COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $36,900 $20,800 Accounts receivable 32,800 18,100 Inventory 29,300 20,700 Property, plant, and equipment 59,400 77,700 Accumulated depreciation (29,300) (23,500) Total $129,100 $113,800 Liabilities and Stockholders' Equity Accounts payable $28,400 $ 16,600 Income taxes payable 7,000 8,000 Bonds payable 26,400 33,900 Common stock 18,100 14,900 Retained earnings 49,200 40,400 Total $129.100 $113.800