2. Gabriela Paola is the General Manager of Neptune Seafood House. On December 31, she is completing the year-end balance sheet for her restaurant. She has already calculated the Assets portion of her balance sheet as well as some portions of the Liabilities and Owners' Equity sections. Complete Gabriel's balance sheet and then answer the questions that follow: Neptune Seafood House December 31, Balance Sheet TOTAL ASSETS $450,000 $26,100 9,100 LIABILITIES AND OWNERS' EQUITY Current Liabilities Accounts Payable Payroll Taxes Payable Sales Taxes Payable Gift Cards Payable Accrued Expenses Current Portion, Long-Term Debt 15,100 2,400 9,100 13,600 Total Current Liabilities Long Term Debt, Net of Current Portion Total Liabilities $225,650 $30,000 Owners' Equity Original Investment Retained Earnings Total Equity $174,850 TOTAL LIABILITIES AND OWNERS' EQUITY $400,500 a. What is the amount of the operation's Long Term Debt, Net of Current Portion? b. What is the amount of the operation's Retained Earnings