The following are comparative balance sheets for Bramble Company.

Bramble Company

Comparative Balance Sheets

December $31$

$\backslash$table$[[$Assets$,2022,2021],[$Cash$,$$$73,100,$$$33,000$

Additional information:

Net income for $2022$ was $$102,000.$

Depreciation expense was $$31,900.$

Cash dividends of $$41,100$ were declared and paid.

Bonds payable amounting to $$52,600$ were redeemed for cash $$52,600.$

Common stock was issued for $$42,700$ cash.

No equipment was sold during $2022.$

Land was sold for its book value.