The following items are taken from the financial statements of Crane Company at December 31, 2022. Land Accounts receivable $197,000 22,200 Supplies Cash Equipment 9,700 11,900 84,000 Buildings 263,600 Land improvements 46,400 Notes receivable (due in 2023) 6,300 Accumulated depreciation-land improvements 13,300 Common stock 79,500 Retained earnings (December 31, 2022) 490,000 Accumulated depreciation-buildings 33,500 Accounts payable 10,500 Mortgage payable 100,800 Accumulated depreciation-equipment 18,700 Interest payable 3,100 Income taxes payable 15,700 Patents 47,100 Investments in stock (long-term) 72,400 Debt investments (short-term) 4,500