Help with part b. easy accounting 1 question about statement of stockholders equity.

Statement of Stockholders' Equity and Balance sheet The following is balance sheet information for Lynch Janitorial Service, Inc., at the end of 2016 and 2015: December 31 December 31, 2016 2015 Accounts Payable $6,000 $9,000 Cash 25,000 20,000 34,000 Accounts Re ceivable 42,000 40,000 Land 40,000 Building, net 250,000 260,000 Equipment, net 43,000 45,000 Mortgage payable 90,000 100,000 Supplies 20,000 18,000 Common Stock 200,000 200,000 Dividends 10,000 Retained Earnings