Question 4 of 7 < Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,600 $ 33,000 Accounts receivable 86,300 71,400 Inventory 170,500 186,600 Land 73,800 100,800 Equipment 260,000 200,800 Accumulated depreciation-equipment (65,900) (34,100) Total $597,300 $558,500 Liabilities and Stockholders' Equity Accounts payable $ 35,400 $47,000 Bonds payable 151,100 204,000 Common stock ($1 par) 214,900 174,700 Retained earnings 195,900 132,800 Total $597,300 $558,500