Waterway Industries reported the following information for 2022. Waterway Industries Comparative Balance Sheets December 31 Assets 2022 2021 Change Increase/Decrease Cash $171,100 $104,400 $66,700 Increase Accounts receivable 179.800 63.800 116,000 Increase Inventory 127,600 -0- 127.600 Increase Prepaid expenses 17.400 11.600 5.800 Increase Land 159.500 203.000 43,500 Decrease Buildings 580.000 580,000 O Accumulated depreciation-buildings (60.900 (40,600) 20.300 Increase Equipment 530,700 197.200 333.500 Increase Accumulated depreciation equipment (81.200 (29.000) 52.200 Increase Totals $1.624.000 $1.090.400 Waterway Industries reported the following information for 2022. Waterway Industries Comparative Balance Sheets December 31 Assets 2022 2021 Change Increase/Decrease Cash $171,100 $104,400 $66,700 Increase Accounts receivable 179.800 63.800 116,000 Increase Inventory 127,600 -0- 127.600 Increase Prepaid expenses 17.400 11.600 5.800 Increase Land 159.500 203.000 43,500 Decrease Buildings 580.000 580,000 O Accumulated depreciation-buildings (60.900 (40,600) 20.300 Increase Equipment 530,700 197.200 333.500 Increase Accumulated depreciation equipment (81.200 (29.000) 52.200 Increase Totals $1.624.000 $1.090.400