Splish Brothers Inc. reported the following information for 2022. Splish Brothers Inc. Comparative Balance Sheets December 31 Assets 2022 2021 Change Increase/Decrease Cash $177,000 $108,000 $69,000 Increase Accounts receivable 186,000 66,000 120,000 Increase Inventory 132,000 -0- 132,000 Increase Prepaid expenses 18,000 12,000 6,000 Increase Land 165,000 210,000 45,000 Decrease Buildings 600,000 600,000 Accumulated depreciation-buildings (63,000) (42,000 ) 21,000 Increase Equipment 549,000 204,000 345,000 Increase Accumulated depreciation-equipment (84,000 ) (30,000 ) 54,000 Increase Totals $1,680,000 $1,128,000