The following are comparative balance sheets for Hampton Company. Assets Cash HAMPTON COMPANY Comparative Balance Sheets December 31 Accounts receivable Inventory Land 2022 2021 $ 83,000 $ 22,000 85,000 76,000 175,000 189,000 75,000 100,000 Equipment 250,000 200,000 Accumulated depreciation- (61,000) (32,000) equipment Total Liabilities and Stockholders' Equity. $607,000 $555,000 Accounts payable $ 39,000 $ 47,000