The financial statements of Barca Company are presented below: Comparative Balance Sheets December 2022 [End] December 2021 [Beg] Cash $ 3,000 $ 3,960 A/R 20,520 21,600 Inventory 36,840 35,400 Land 40,320 30,000 Building and equipment, net 117,000 109,440 Totals $217,680 $200,400 A/P $ 19,560 $ 19,200 Unearned revenue 11,880 13,200 Deferred tax liability 12,000 11,280 B/P 60,000 60,000 1 Discount on B/P (7,920) (8,400) C/S 102,000 96,000 R/E 20,160 9,120 Totals $217,680 $200,400 2022 Cash Flow Statement Cas