At the beginning of 2014. Foster Corp.'s accounting records had the following general ledger accounts and balances. Foster Corp. completed the following transactions during 2014 Purchased land for $20,000 cash. Acquired $10,000 cash from the issue of common stock. Received $90,000 cash for providing services to customers. Paid cash operating expenses of$65.000. Borrowed $20,000 cash from the bank. Paid a $5,000 cash dividend to the stockholders, Determined that the market value of the land purchased in event 1 is $30,000, Required Record the transactions in the appropriate general ledger accounts Record the amounts of expense, and dividends in the last in the Retained Earnings Colum provide the approximate titles for these account in the last column of the ratio