Presented here are the financial statements of Marigold Company. Marigold Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $37,900 $19,700 Accounts receivable 32,300 19,500 Inventory 29,900 20,000 Property, plant, and equipment 60,000 78,000 Accumulated depreciation (29,700) (23,000) Total $130,400 $114,200 Liabilities and Stockholders' Equity Accounts payable $28,800 $16,700 Income taxes payable 7,000 8,300 Bonds payable 27,400 32,000 Common stock 18,100 14,100 Retained earnings 49,100 43,100 Total $130,400 $114,200