The comparative balance sheets forWindsorCorporation appear below:

WINDSOR CORPORATION Comparative Balance Sheet Cash Accounts receivable (net) Prepaid insurance Land Equipment Accumulated depreciation Total assets Liabilities and Stockholder's Equity Accounts payable Bonds payable Common stock Retained earnings Total liabilities and stockholder's equity Assets 2022 $ 56,600 89,000 29,600 20,500 80,000 ( 19,400 $256,300 $ 15,000 29,200 147,000 65,100 $256,300 2021 S 34,700 68,500 19,300 56,000 63,000 ( 11,200 $ 230,300 $ 7,800 16,600 115,000 90,900 $ 230,300