Question 4 of 5 > A comparative statement of financial position for Splish AG is presented below. December 31 Assets 2022 2021 Land 83,780 129,800 Equipment 318,600 236,000 Accumulated depreciation-equipment (81,420 ) (49,560 ) Inventory 212,400 223,020 Accounts receivable 96,760 77,880 Cash 74,340 25,960 Total 704,460 643,100 Equity and Liabilities Share capital-ordinary (1 par) 252,520 193,520 Retained earnings 234,820 158,120 Bonds payable 177,000 236,000 Accounts payable 40,120 55,460 Total 704,460 643,100