The comparative balance sheet of Whitman Co. at December 31,20Y2 and 20Y1, is as follows: Retained earnings Total liabilities and stockholders' equity Thenoncurrentasset,noncurrentliability, ACCOUNT Land ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline \multicolumn{1}{c|}{ Date } & \multicolumn{1}{|c|}{ Item } & & \multicolumn{2}{|c}{ Balance } \\ \cline { 3 - 5 } 20Y2 & & Debit & Credit & Debit \\ \hline Jan. 1 & Balance & & & & \\ Apr. 20 & Realized $104,900 cash from sale & & & \\ 233,410 \\ 220,570 \end{tabular} ACCOUNT Buildings ACCOUNT NO. ACCOUNT Accumulated Depreciation-Buildings ACCOUNT NO. ACCOUNT Accumulated Depreciation-Equipment ACCOUNT NO. ACCOUNT Bonds Payable ACCOUNT NO. ACCOUNT Common Stock, \$20 par ACCOUNT NO. ACCOUNT Paid-in Capital in Excess of Par-Common Stock ACCOUNT NO. ACCOUNT Retained Earnings ACCOUNT NO. \begin{tabular}{r|l|c|c|c|c} \hline \multicolumn{1}{c|}{ Date } & & & & \multicolumn{2}{|c}{ Balance } \\ \cline { 5 - 6 } 20 Item & & Debit & Credit & Debit & \multicolumn{1}{c}{ Credit } \\ \hline Jan. 1 & Balance & & & & \\ Dec. 31 & Net loss & & & & 1,820,620 \\ Dec. 31 & Cash dividends & 23,050 & & & 1,797,570 \\ 1,772,750 \end{tabular} Required: adjustments