From the following accounts, prepare a balance sheet for Chester Co. for the current calendar year. Accrued interest payable $ 1,400 Property, plant, and equipment 34,000 Inventory 12,400 Additional paid-in capital 7,000 Deferred taxes payable (noncurrent) 1,600 Cash 1,500 Accumulated depreciation 10,500 Bonds payable 14,500 Accounts payable 4,300 Common stock 2,500 Prepaid expenses 700 Land held for sale 9,200 Retained earnings ? Current portion of long-term debt 1,700 Accounts receivable 6,200 Notes payable 8,700 How do I calculate the retained earnings