The comparative balance sheets for Vaughn Company as of December 31 are as follows. VAUGHN COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $59,300 $45,900 Accounts receivable 44,000 53,000 Inventory 150,200 140,100 Prepaid expenses 19,800 24,900 Land 151,300 135,300 Buildings 198,400 198,400 Accumulated depreciation-buildings (65,500) (45,000) Equipment 232,400 158,000 Accumulated depreciation-equipment (50,900) (37,900) Total $739,000 $672,700 Liabilities and Stockholders' Equity Accounts payable $46,100 $40,000 Bonds payable 260,000 260,000