Question 15 of 17 > Comparative Balance Sheets December 31 2022 2021 Cash Accounts receivable Land $14,200 $ 10,500. 21,700 23,500 20,200 26,500 Buildings 69,800 69,800 Accumulated depreciation-buildings (15,200) (11,000) Total $110,700 $119,300 Accounts payable $ 11,800 $31,600 Common stock 75,200 68,200 Retained earnings 23,700 19,500 Total $110,700 $119,300 Additional information: 1. Net income was $22,200. Dividends declared and paid were $18,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,700.