Question 21 (16 points) Saved Ritter Ltd.'s financial statements showed the following Balance Sheet Information December 31, 2021 2021 020 Cash Accounts receivable $237,600 $146,500 Difference $91,100 33,000 47.000 (14,000) Merchandise inventory Long-term investment Machinery 61,500 49,000 12,500 0 26,000 (26,000) 455,000 365.000 90,000 Accumulated depreciation, machinery (290.000) (200.000) (90,000) Total assets $497,100 $433,500 $63.600 Accounts payable $66,600 $51,200 $15,400 Bonds payable 66,000 66,000 Common shares 200,000 200,000 0 Retained earnings 164,500 182 300 (17.800) Total liabilities and shareholders' equity $497.100 $433,500 $63,600