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 -0- 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