The following items are taken from the financial statements of Blossom Company at December 31, 2022.

Land			$197,100
Accounts receivable			21,800
Supplies			9,800
Cash			11,950
Equipment			82,800
Buildings			262,400
Land improvements			46,450
Notes receivable (due in 2023)			5,000
Accumulated depreciationland improvements			13,200
Common stock			80,000
Retained earnings (December 31, 2022)			496,000
Accumulated depreciationbuildings			34,100
Accounts payable			10,500
Mortgage payable			88,950
Accumulated depreciationequipment			18,850
Interest payable			3,400
Income taxes payable			15,000
Patents			46,600
Investments in stock (long-term)			71,500
Debt investments (short-term)			4,600