ABC Company had the following accounts and balances for its first year of operations: Cash $51 Common Stock $78 Dividends $1 Equipment $12 Expenses $38 Land $128 Notes Payable $60 Retained Earnings $53 Revenue $92 What value would be reported for Total Liabilities and Stockholders' Equity on the Balance Sheet? $192 $191 $131 $382 Ti Att 1