Current Attempt in Progress Crane Corporation's comparative balance sheet is presented below. CRANE CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $14,010 $10,490 Accounts receivable 20,780 22,930 Land 19,600 25,480 Buildings 68,600 68,600 Accumulated depreciation-buildings (14,700 ) (9,800 ) Total $108,290 $117,700 Liabilities and Shareholders' Equity Accounts payable $12,120 $30,480 Common shares 73,500 67,620 Retained earnings 22,670 19,600 Total $108,290 $117,700