The following amounts were reported on the December 31,2022 , balance she Cash 8.000 Land 20,000 Accounts payable 15,000 Merchandise inventory 30,000 Retained earnings 80,000 Buildings and equipment, net of accumulated depreciation 180,000 Accounts receivable 22,000 Common stock 40,000 Wages payable 5.000 Working capital at Detember 31, 2022 was: $10,000 $40,000 $60,000 $120,000