As of December 31, Year 1. Moss Company had total cash of $151,000, notes payable of $85,100, and common stock of $51,900 During Year 2. Moss earned $31,000 of cash revenue, paid $17.500 for cash expenses, and paid a $2,500 cash dividend to the stockholders Required a. Determine the amount of retained earnings as of December 31, Year 1. b.& c. Create an accounting equation and record the beginning account balances, revenue, expense, and dividend events under the appropriate elements of the accounting equation d. Complete the equality of the accounting equation as of December 31, Year 2 Complete this question by entering your answers in the tabs below. Reg A Reg Band ReqD Complete the equality of the accounting equation as of December 31, Year 2 Assets Liabilities Stockholders Equity