At the beginning of Year 2, ABC Company's accounting records had the following accounts and balances: Cash Land Notes Common Retained Payable Stock Earnings $400 $600 $200 $500 $300 During Year 2, ABC Company had the following transactions: ABC Co. purchased land for $100 cash. ABC Co. acquired $200 cash from the issue of common stock What is the balance of ABC Company's Notes Payable account at the end of Year 2? $400 $200 $300 $100