The following items are taken from the financial statements of Cullumber Co. at December 31, 2022. Land Accounts receivable Supplies Cash $197,000 23,100 10,600 12,540 Equipment 83,800 Buildings 262,600 Land improvements 46,480 Notes receivable (due in 2023) 6,700 Accumulated depreciation-land improvements 14,000 Common stock 76,400 Retained earnings (December 31, 2022) 497,800 Accumulated depreciation-buildings 34,000 Accounts payable 10,900