Presented below are the financial statements of Carla Vista Company. Carla Vista Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $31,500 $ 18,000 Accounts receivable 18,000 12,600 Inventory 25,200 18,000 Property, plant, and equipment 54,000 70,200 Accumulated depreciation (28,800 ) (21,600 ) Total $99,900 $97,200 Liabilities and Stockholders' Equity Accounts payable Income taxes payable $ 17,100 $ 13,500 6,300 7,200