The comparative balance sheets for Sunland Company as of December 31 are as follows. SUNLAND COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $58,100 $49,600 Accounts receivable 43,500 65,100 Inventory 152,000 144,500 Prepaid expenses 14,500 22,500 Land 146,600 134,000 Buildings 196,700 196,700 Accumulated depreciation-buildings (56,800) (32,600) Equipment 231,700 157,600 Accumulated depreciation-equipment (44,300) (35,200)