The comparative balance sheets for Sunland Company as of December 31 are presented below. Sunland Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,080 $47,700 Accounts receivable 53,000 61,480 Inventory 160,537 150,520 Prepaid expenses 16,197 22,260 Land 153,700 137,800 Buildings 212,000 212,000 Accumulated depreciation-buildings (63,600) (42,400) Equipment 238,500 164,300 Accumulated depreciation-equipment (47,700) (37,100) Total $794,714 $716.560