Presented here are the financial statements of Whispering Winds Company. Whispering Winds Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $36,000 $20,300 Accounts receivable 32,600 18,700 Inventory 30,100 20,700 Property, plant, and equipment 59,700 77,200 Accumulated depreciation (29,800) (23,300) Total $128,600 $113,600 Liabilities and Stockholders' Equity Accounts payable $28,000 $16,100 Income taxes payable 7,500 8.200 Bonds payable 26,600 32,600 Common stock 17,900 14,000 Retained earnings 48,600 42,700 Total $128,600 $113,600