Swifty Corporation's comparative balance sheets are presented below. Swifty Corporation Comparative Balance Sheets December 31 2019 2018 Cash $14,800 $ 10,300 Accounts receivable 21.500 23,500 Land 20,300 26,400 Buildings 70,000 70,000 Accumulated depreciation-buildings (14.600) (10,400) Total $112.000 $119.800 Accounts payable Common stock Retained earnings Total $ 12.200 74,400 25,400 $112,000 $ 28,600 74.000 17,200 $119,800 Additional information: 1. 2. 3. Net income was $22,900. Dividends declared and paid were $14.700. No noncash investing and financing activities occurred during 2020 The land was sold for cash of $4.500. Swifty Corporation Statement of Cash Flows Adjustments to reconcile net income to $ > >