The following financial information is for Sunland Company. SUNLAND COMPANY Balance Sheets December 31 Assets 2022 2021 Cash $ 69,060 $ 65,040 Debt investments (short-term) 51,000 40,000 Accounts receivable 109,000 90,000 Inventory 237,000 168,000 Prepaid expenses 27,000 27,000 Land 134,000 134,000 Building and equipment (net) 263,000 186,000 Total assets $890,060 $710,040 Liabilities and Stockholders' Equity Notes payable $176,036 $104,000 Accounts payable 69,000 53,000 Accrued liabilities 39,000 39,000 Bonds payable, due 2025 250,000 172,000 Common stock. $10 par 205,000 205,000