The following items are taken from the financial statements of Cullumber Company at December 31, 2022. Land Accounts receivable Supplies Cash $195,000 21,300 9,000 11,850. Equipment 82,800 Buildings 264,000 Land improvements 45,750 Notes receivable (due in 2023) 6,400 Accumulated depreciation-land improvements 12.100 Common stock 77,500 Retained earnings (December 31, 2022) 506,000 Accumulated depreciation-buildings 33,000 Accounts payable 9.600 Mortgage payable 85,200 Accumulated depreciation-equipment 19,000