Presented here are the financial statements of Cheyenne Company. Cheyenne Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $37,900 $20,200 Accounts receivable 32,100 19,600 Inventory 31,000 20,400 Property, plant, and equipment 59,500 77,800 Accumulated depreciation (29,900) (23,800) Total $130,600 $114,200 Liabilities and Stockholders' Equity Accounts payable $28,400 $16,800 Income taxes payable 7,300 8,400 Bonds payable 27,400 32,500 Common stock 18,200 14,900 Retained earnings 49,300 41,600 Total $130,600 $114,200