At December 31, 2018, the accounting records of Hercules Manufacturing, Inc. contain the following items: Accounts Payable Land Building Notes Payable Retained Earnings $ 12,000 $ 90,000 250,000 $ 135,000 2 Accounts Receivable Cash Equipment Capital Stock $ 30,000 $ 7.000 $ 2 188,000 If Retained Earnings at December 31, 2018, is $100,000, Equipment is carried in Hercules Manufacturing, Inc, accounting records at: Select one: O a. $ 42,000 O b. $ 58,000. O c. $ 43,500 O d. $345,000 tinn entries