Sunland Corporation experienced a fire on December 31, 2022, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. December 31, 2022 December 31, 2021 Cash $33,000 $10,500 Accounts receivable (net) 75,500 127,500 Inventory 202,000 185,000 Accounts payable 54,500 88,000 Notes payable 32,000 58,500 Common stock, $100 par 389,000 389,000 Retained earnings 109,000 109,000 Additional information: 1. The inventory turnover is 2.4 times. 2. The return on common stockholders' equity is 23%. The company had no additional capital accounts. 3. The accounts receivable turnover is 7.7 times. 4. The return on assets is 12.5%. 5. Total assets at December 31, 2021, were $592,000.