At the beginning of Year 2, Better Corp.s accounting equation showed the following accounts and balances: BETTER CORP. Accounting Equation Event Assets = Liabilities + Stockholders Equity Accounting Titles for Retained Earnings Cash Land Notes Payable Common Stock Retained Earnings Balance 1/1/Year 2 21,000 31,000 13,100 8,100 30,800 Better Corp. completed the following transactions during Year 2: Purchased land for $10,500 cash. Acquired $36,000 cash from the issue of common stock. Received $75,000 cash for providing services to customers. Paid cash operating expenses of $40,900. Borrowed $21,000 cash from the bank. Paid a $10,500 cash dividend to the stockholders. Determined that the market value of the land purchased in event 1 is $46,000. Required Reco