Burns Corporation's net income last year was $89,000. Changes in the company's balance sheet accounts for the year appear b elow: Increases (Decreases) Asset and Contra-Asset Accounts: S 33,500 27,000 $(34,000) $ 9,500 $ 45,000 75,000 $51,000 Cash Accounts receivable Prepaid expenses Long-term investments Property, plant and equipment Accumulated depreciation Liability and Equity Accounts Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings S(34,000) 24,000 $ 54,000 $(65,000) 53,000 73,000