The comparative balance sheets for Splish Brothers Company appear below: SPLISH BROTHERS COMPANY Comparative Balance Sheet Assets Dec. 31, 2022 Dec. 31, 2021 Cash Accounts receivable Inventory Prepaid insurance Stock investments $46,700 $13,000 17,000 14,000 37,000 19,600 8,500 10,000 -0- 15,500 Equipment 60,000 30,000 Accumulated depreciation-equipment (15,100) (12,500) Total assets $154,100 $89,600 Liabilities and Stockholder's Equity Accounts payable $34,500 $8,300 Bonds payable 35,200 45,500 Common stock 35,500 20,900 Retained earnings 48,900 14,900 Total liabilities and stockholder's equity $154,100 $89,600