At December 31, 2010, the accounting records of Hercules Manufacturing, Inc. contain the following items: Accounts $12,000 Accounts $30,000 payable receivable Land $90,000 Cash $7,000 Building $250,000 Equipment ? Notes $135,000 Capital stock 188,000 Payable Retained earnings Question 1. If total assets of Hercules Manufacturing, Inc. are $556,000, Calculate the value of Equipment in the balance sheet. Question 2. If total assets of Hercules Manufacturing, Inc. are $556,000, Calculate the value of retained earnings in the balance sheet