The following financial information is for Blossom Company. BLOSSOM COMPANY Balance Sheets December 31 Assets 2022 2021 Cash $72,000 $69,000 Debt investments (short-term) 52,000 41,000 Accounts receivable 110,000 92,000 Inventory 234,000 166,000 Prepaid expenses 24,000 23,000 Land 131,000 131,000 Building and equipment (net) 260,000 187,000 Total assets $883,000 $709,000 Liabilities and Stockholders' Equity Notes payable $169,000 $108,000 Accounts payable 64,000 54,000 Accrued liabilities 42,000 42,000 Bonds payable, due 2025 252,000 171,000 Common stock, $10 par 205,000 205,000 Retained earnings 151,000 129,000 Total liabilities and stockholders' equity $883,000 $709,000