At December 31, Year 1, the accounting records of Hercules Manufacturing, Incorporated contain the following items: Accounts Payable $ 12,000 Accounts Receivable $ 30,000 Land 90,000 Cash 7,000 Building 250,000 Equipment ? Notes Payable 135,000 Capital Stock 188,000 Retained Earnings ? If total assets of Hercules Manufacturing, Incorporated are $556,000, Equipment is carried in Hercules Manufacturing accounting records at: Question 4 options: $377,000. $179,000. $150,000. $90,000.