The following items are taken from the financial statements of Wildhorse Co. at December 31, 2022. Land Accounts receivable Supplies $196,500 22,400 9,000 Cash Equipment Buildings 11,900 82,700 261,000 Land improvements 46,300 Notes receivable (due in 2023) 6,300 Accumulated depreciation-land improvements 12,000 Common stock 76,000 Retained earnings (December 31, 2022) 513,000 Accumulated depreciation-buildings 33,700 Accounts payable 9,400 Mortgage payable 76,800 Accumulated depreciation-equipment 18,800 4,000 Interest payable