31, 2015. The Chocolate Factory reports the following accounts and balances on December Accounts Payable $14,400 Accounts Receivable 8,000 Cash 26,000 Equipment 80,000 Land 56,000 Long-term Note Payable 70,000 Merchandise Inventory 28,800 Paid-in Capital ? Retained Earnings 14,400 Prepare a balance sheet at December 31, 2015.