Shown below are comparative balance sheets for Shamrock Company. Shamrock Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $136,000 $44,000 Accounts receivable 176,000 152,000 Inventory 334,000 378,000 Land 160,000 200,000 Equipment 520,000 400,000 Accumulated depreciation-equipment (132,000) (64,000) Total $1,194,000 $1,110,000 Liabilities and Stockholders' Equity Accounts payable $ 78,000 $86,000 Bonds payable 300,000 400,000 Common stock ($1 par) 432,000 348,000 Retained earnings 384,000 276,000 Total $1,194,000 $1,110,000 Additional information: