The following items are taken from the financial statements of Cullumber Company at December 31, 2022. Land Accounts receivable Supplies $196,500 21,300 10,100 Cash Equipment 12,000 83,100 Buildings 261,400 Land improvements 46,250 Notes receivable (due in 2023) 5,100 Accumulated depreciation-land improvements 13,100 Common stock 73,500 Retained earnings (December 31, 2022) 502,000 Accumulated depreciation-buildings 34,200 Accounts payable 9.300 Mortgage payable 90,150 Accumulated depreciation-equipment 18,700 3,800 Interest payable Income taxes payable 15,200 Patents 47.100 Investments in stock (long-term) 72.200 Debt investments (short-term) 4.900