20X4 20X3 20X2 Assets Cash $ 50,000 Accounts receivable 65,000 50,000 .J Land 180,000 180,000 180,000 Total assets ? $289,000 ? Liabilities Interest payable $ 1,000 $ 2,000 Loan payable 10,000 .J Total liabilities $ 11,000 $ 31,000 Stockholders' equity Capital stock $228,000 Retained earnings 30,000 ? Total stockholders' equity .V 238,000 Total liabilities and equity $299,000 $300,000