$\backslash$table$[[$Windsor$,$ Company Comparative Balance Sheets December $31],[$Assets$,2022,2021],[$Cash$,$$$36,000,$$$21,000],[$Accounts receivable,$32,700,18,900],[$Inventory$,30,100,20,100],[$Property$,$ plant, and equipment,$59,600,77,600],[$Accumulated depreciation,$(29,400),(23,300],[$Total$,$$$129,000,$$$114,300],[$Liabilities and Stockholders' Eq$,,],[$Accounts payable,$$28,000,$$$16,800],[$Income taxes payable,$7,200,8,400],[$Bonds payable,$26,700,32,100],[$Common stock,$17,700,13,400],[$Retained earnings,$49\mathrm{.}400,43,600]]\backslash$table$[[$Windsor$,$ Company Comparative Balance Sheets December $31],[$Assets$,2022,2021],[$Cash$,$$$36,000,$$$21,000],[$Accounts receivable,$32,700,18,900],[$Inventory$,30,100,20,100],[$Property$,$ plant, and equipment,$59,600,77,600],[$Accumulated depreciation,$(29,400),(23,300],[$Total$,$$$129,000,$$$114,300],[$Liabilities and Stockholders' Eq$,,],[$Accounts payable,$$28,000,$$$16,800],[$Income taxes payable,$7,200,8,400],[$Bonds payable,$26,700,32,100],[$Common stock,$17,700,13,400],[$Retained earnings,$49\mathrm{.}400,43,600]]\backslash$table$[[$Windsor$,$ Company Comparative Balance Sheets December $31],[$Assets$,2022,2021],[$Cash$,$$$36,000,$$$21,000],[$Accounts receivable,$32,700,18,900],[$Inventory$,30,100,20,100],[$Property$,$ plant, and equipment,$59,600,77,600],[$Accumulated depreciation,$(29,400),(23,300],[$Total$,$$$129,000,$$$114,300],[$Liabilities and Stockholders' Eq$,,],[$Accounts payable,$$28,000,$$$16,800],[$Income taxes payable,$7,200,8,400],[$Bonds payable,$26,700,32,100],[$Common stock,$17,700,13,400],[$Retained earnings,$49\mathrm{.}400,43,600]]\backslash$table$[[$Windsor$,$ Company Comparative Balance Sheets December $31],[$Assets$,2022,2021],[$Cash$,$$$36,000,$$$21,000],[$Accounts receivable,$32,700,18,900],[$Inventory$,30,100,20,100],[$Property$,$ plant, and equipment,$59,600,77,600],[$Accumulated depreciation,$(29,400),(23,300],[$Total$,$$$129,000,$$$114,300],[$Liabilities and Stockholders' Eq$,,],[$Accounts payable,$$28,000,$$$16,800],[$Income taxes payable,$7,200,8,400],[$Bonds payable,$26,700,32,100],[$Common stock,$17,700,13,400],[$Retained earnings,$49\mathrm{.}400,43,600]]\backslash$table$[[$Windsor$,$ Company Comparative Balance Sheets December $31],[$Assets$,2022,2021],[$Cash$,$$$36,000,$$$21,000],[$Accounts receivable,$32,700,18,900],[$Inventory$,30,100,20,100],[$Property$,$ plant, and equipment,$59,600,77,600],[$Accumulated depreciation,$(29,400),(23,300],[$Total$,$$$129,000,$$$114,300],[$Liabilities and Stockholders' Eq$,,],[$Accounts payable,$$28,000,$$$16,800],[$Income taxes payable,$7,200,8,400],[$Bonds payable,$26,700,32,100],[$Common stock,$17,700,13,400],[$Retained earnings,$49\mathrm{.}400,43,600]]$