Presented here are the financial statements of Oriole Company. ORIOLE COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $37,700 $20,000 Accounts receivable 32,300 18,300 Inventory 30,200 20,200 Property, plant, and equipment 59,700 77,400 Accumulated depreciation (29,400) (23,500) Total $130,500 $112,400 Liabilities and Stockholders' Equity Accounts payable $28,100 $16,900 Income taxes payable 7,500 8,400 Bonds payable 26,900 32,400 Common stock 17,600 14,000 Retained earnings 50.400 40,700 Total $130,500 $112.400