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 percentage. If the corporation had not made this distribution, the end-of-the-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 madea distribution in 2022?

a. retained earnings

b. notes payable long-term

c. additional paid-in capital

d. notes payable short-term