2.At the end of the year, the store had the following: $84,500 in cash, $2100 in accounts receivable, land and building with a fair market value of $186,500, improvements worth $82,100. It has a note payable on store shelves with a remaining balance of $4900 and $58,400 in accounts payable for supplies. The only long-term debt is the mortgage of $134,200 on the building. Prepare a balance sheet for the firm at the end of the year and find the owners' equity.