The following are comparative balance sheets for Bramble Company. BRAMBLE Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $73.500 $32,900 86,200 70,600 Accounts receivable Inventory 169.600 187,200 Land 73.300 101,200 Equipment 259,600 200,700 Accumulated depreciation-equipment (66,400) (33.900) Total $595,800 $558,700 $35,300 $46,600 Liabilities and Stockholders'Equity Accounts payable Bonds payable Common stock (51 par) Retained earnings 151.500 203,000 217,200 174,700 191,800 134,400 Total $595,800 $558,700 Additional information: 1. Net income for 2022 was $101.500. 2. 3. Depreciation expense was $32,500. Cash dividends of $44.100 were declared and paid. Bonds payable with a carrying value of $51.500 were redeemed for $51.500 cash. Common stock was issued at par for $42,500 cash. 4. 5. CW 6. No equipment was sold during 2022. 7. Land was sold for its book value. Statement of Cash Flows Adjustments to reconcile net income to $ >