Whispering Winds Corp. experienced a fire on December 31, 2022, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. December 31, 2022 December 31, 2021 Cash $ 34,000 $ 13,100 Accounts receivable (net) 80,300 132,000 Inventory 204,700 188,100 Accounts payable 54,100 91,800 Notes payable 36,400 69,600 Common stock, $100 par 404,300 404,300 Retained earnings 120,500 109,300 Additional information: 1. The inventory turnover is 6.2 times. 2. The return on common stockholders equity is 22%. The company had no additional paid-in capital. 3. The receivables turnover is 11.3 times. 4. The return on assets is 17%. 5. Total assets at December 31, 2021, were $606,800. Compute the following for Whispering Winds Corp..