Following is balance sheet information for Lynch Services at the end of 2014 and 2015 December 31, December 31 2015 2014 Accounts Payable Cash Accounts Receivable Land Building Equipment Mortgage Payable Supplies Common Stock Retained Earnings $6,000 23,000 42,000 40,000 250,000 43,000 90,000 20,000 220,000 $9,000 20,000 33,000 40,000 260,000 45,000 100,000 18,000 220,000