ets are presented below. Blue Spruce Corp. Comparative Balance Sheets December 31 2022 2021 Cash $ 15,200 $ 10,600 Accounts receivable 20,700 23,500 Land 20,300 26,300 Buildings 69,900 69,900 Accumulated depreciation-buildings (14,800) (10,500) Total $111,300 $119,800 Accounts payable $ 11,800 $31,300 Common stock 75,900 68,600 Retained earnings 23,600 19,900 Total $111,300 $119,800 Additional information: 1. Net income was $23,100. Dividends declared and paid were $19,400. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500.