In 2022, Hill Production, Inc. made a total distribution of $10,000. This amount was paid to the four shareholders in accordance with their ownership percentages. Review the corporation's balance sheet, with this distribution accounted for. If the corporation had not made this distribution, the end-of-year cash account would be higher. Which of the following end-of-year items on the balance sheet would also be higher if the corporation had not made a distribution in 2022?