Sunland Corporation's comparative balance sheets are as follows. SUNLAND CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $16,600 $17,700 Accounts receivable 25,400 22,000 Investments 19,850 15,750 Equipment 59,750 70,050 Accumulated depreciation-equipment (14,250) (10,100) Total $107,350 $115,400 Accounts payable $14,450 $11,050 Bonds payable 10,600 30,100 Common stock 50,300 45,100