Presented here are the financial statements of Bramble Company. BRAMBLE COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $38,000 $19,500 Accounts receivable 22,300 16,600 Inventory 30,800 21,900 Property, plant, and equipment 59,300 77,200 Accumulated depreciation (32,700) (23,900) Total $117,700 $111,300 Liabilities and Stockholders' Equity Accounts payable $18,400 $14,600 Income taxes payable 7,100 8,300 Bonds payable 27,100 42,600 Common stock 18,600 15,000 Retained earnings 46,500 30,800 Total $117,700 $111,300