From the following accounts, prepare a balance sheet for the Serenity by Jan Company for the year ending December $31,2010.$ Assume that these are the only balance sheets accounts $$ use cash as a plug figure to balance the balance sheet$)$:

A$)$ Assuming that Serenity by Jan Company$$s net income for $2010$ was $25,400$ and Retained earnings reported on the $2009$ annual balance sheet was $79,880,$ what was Serenity by Jan Company$$s dividend payment per share in $2010?$

B$)$ If Serenity by Jan Company$$s net fixed assets on its $2009$ balance sheet was $184,660$ and depreciation on Serenity by Jan Company$$s $2010$ income statement is $10,260,$ what amount of cash did Serenity by Jan Company spend on fixed assets in $2010?$