Copper Company reported the following at December 31, 20X1, the last day of its first year of operations. Issued common stock Notes Payable Interest incurred on the note for the year Fees for services performed during the year Wages incurred during the year Cash Retained earnings Cost of rent for the year Equipment Supplies used up during the year Supplies on hand Accounts payable $40,000 $15.000 $1,200 $60,000 $20,000 $29,900 ? $12.000 $55,000 $400 $500 $4,000 Calculate the amount of the last line(s) on the December 31, 20X1 balance sheet. [hint: remember that A = L + OE]