47) Kolander Company has the following accounts and balances at the end of the year: Long Term Notes Payable Accounts Receivable Accounts Payable Building Cash and Cash Equivalents Common Stock Interest Payable Land $60,000 $30,000 39,000 $57,000 $84,000 $123,000 1500 $43,000 $7000 $13,000 $64,500 5000 term Investments Income Taxes Payable Equipment Supplies What is the amount of Retained Earnings at the end of the year? A) $177,000 B) $54,000 C) $113,500 D) $167,500