As of December 31. Year 2 Mass Company had total cash of $147.000 notes payable of $84.700. and common stock of 551500 During Year 3. Moss eamed $27,000 of cash revenue, paid $15.500 for cash expenses, and paid a $2,100 cash dividend to the stockholders Required Determine the amount of retained earnings as of December 31. Year 2 b. &c. Create an accounting equation and record the beginning account balances, revenue, expense, and dividend events under the appropriate headings of the accounting equation d. Complete the equality of the accounting equation as of December 31, Year 3