The following items are taken from the financial statements of Sunland Company at December 31, 2022. Land $196,500 Accounts receivable 22,100 Supplies 10,200 Cash 12,000 Equipment 82,000. Buildings 261.200 Land improvements 46,350 Notes receivable (due in 2023) 5,300 Accumulated depreciation-land improvements 13,300 Common stock 73,500 Retained earnings (December 31, 2022) $11,000 Accumulated depreciation-buildings 33,000 Accounts payable 9,900 Mortgage payable 80,650 Accumulated depreciation-equipment 18,700 Interest payable 3,900