Sunland Corporation's comparative balance sheets are as follows.SUNLAND CORPORATIONComparative Balance SheetsDecember $3120222021$Cash$$16,900$$$17,200$Accounts receivable$24,90022,300$Investments$19,95016,050$Equipment$59,75070,050$Accumulated depreciation$-$equipment$(13,950)(10,100)$Total$$107,550$$$115,500$Accounts payable$$14,350$$$11,150$Bonds payable$10,10030,200$Common stock$50,40045,100$Retained earnings$32,70029,050$Total$$107,550$$$115,500$