Here are incomplete financial statements for Sunland Company. Calculate the missing amounts. Cash Inventory Buildings Total assets Liabilities Accounts payable Stockholders' Equity Common stock SUNLAND COMPANY Balance Sheet Assets Liabilities and Stockholders' Equity $ 12,900 15,900 39,100 $67,900 $5,400 (a) Retained earnings (b) Total liabilities and stockholders' equity $67,900 Revenues Cost of goods sold SUNLAND COMPANY Income Statement $85,200 (c) Salaries and wages expense Net income $ SUNLAND COMPANY Retained Earnings Statement Beginning retained earnings Add: Net income 10,450 (d) $17,900 (e) Less: Dividends 4,160 Ending retained earnings $32,900