Presented below is the comparative balance sheet for Grouper Company. Grouper Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 Assets Cash $181,100 $272,600 Accounts receivable (net) 219,700 154,500 Short-term investments 270,300 148,700 Inventories 1,068,900 989,600 Prepaid expenses 24,700 24,700 Plant & equipment 2,579,900 1,939,200 Accumulated depreciation (990,200) (754,600) $3,354,400 $2,774,700 Liabilities and Stockholders' Equity Accounts payable $50,500 $74,500 Accrued expenses 171,500 198,400 Bonds payable 453,600 191,000 Capital stock 2,120,800 1,777,500 Retained earnings 558,000 533,300 $3,354,400 $2,774,700