The following items are taken from the financial statements of Carmen Co. at December 31, 2022. Land $ 195,600 Accounts receivable 21,700 Supplies 9.200 Cash 11,840 Equipment 82,400 Buildings 261,200 Land improvements 45,780 Notes receivable (due in 2023) 5,300 Accumulated depreciation-land improvements 12,600 Common stock 75,000 Retained earnings (December 31, 2022) 495,000 Accumulated depreciation-buildings 32,600 Accounts payable 9,500 Mortgage payable 93,600 Accumulated depreciation-equipment 18,720 Interest payable 3,600 Income taxes payable 14,700 Patents 46,700 Investments in stock (long-term) 71,500 Debt investments (short-term) 4,100 CARMEN CO. Balance Sheet (in millions) Assets . . + Liabilities and Stockholders' Equity