v - 175 ... Pina Colada Corp. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $117,100 $47,400 Accounts receivable 93,000 32,700 Inventory 111,400 102,700 Prepaid expenses 30,000 25,300 Long-term investments 141,000 113,100 Plant assets 274,700 241,500 Accumulated depreciation (46,100 ) (51,500 ) Total $721,100 $511,200 Liabilities and Stockholders' Equity Accounts payable $111,300 $67,100 Accrued expenses payable 16,100 17,400 Bonds payable 118,400 149,600 Common stock 220,900 174,000 Retained earnings 254,400 103,100 Total $721,100 $511,200v / 7 E Statement of Cash Flows A v o if! Adjustments to reconcile net income to o 0 M 0 0 o o o 0 \fv