Question 6 of 19 < > View Policies Current Attempt in Progress Shown below are comparative statements of financial position for Pronghorn Corporation. PRONGHORN CORPORATION Statement of Financial Position December 31 Assets 2022 2021 Cash $73,440 $23,760 Accounts receivable 91,800 82,080 Inventory 183,600 204,120 Land 86,400 108,000 Equipment 280,800 216,000 Accumulated depreciation - equipment (71,280) (34,560) $644,760 $599,400 Liabilities and Shareholders' Equity Accounts payable $42,120 $50,760 Bonds payable 162,000 216,000 Common shares 233,280 187.920 Retained earnings 307.360 144 730