LO1. The following are account balances of Jackson Company (in random order) as of Dec. 31, 2023. Accounts Receivable 30,000 Accounts Payable Building 188,000 Cash 6,000 Cost of Goods Sold 48,000 Accumulated Depreciation-Building Accumulated other comprehensive income Allowance for Bad Debts Depreciation Expense 6,000 Bad Debts Expense Dividends 10,000 Bonds Payable (due in 5 years) Gains in disposal of assets 8,000 Interest Expense 4,000 Land 36,000 FICA Taxes Payable Patent 10,000 Preferred Stock 30,000 Prepaid Rent 4,000 Salaries Payable 6,000 Sales Returns 4,000 Common Stock (par $10) Discounts on Bonds Payable Merchandise Inventory Paid-In-Capital in Excess of Par-Com. Stock Paid-In-Capital in Excess of Par-Pref. Stock Rent Expense Retained Earnings, Jan. 1 Sales Taxes Payable 6,000 Salaries Expense Treasury Stock 16,000 Sales Assume retained earnings as of Dec. 31st is $80,000. Based on the given data, what is the TOTAL amount of Stockholders' Equity as of Dec. 31st? a) $212,000 b) $230,000 c) $242,000 Od) $226,000 e) $234,000 ccount 30,000 Accounts Payable 38,000 24,000 188,000 Accumulated Depreciation-Building 6,000 Accumulated other comprehensive income 4,000 Debit 48,000 Allowance for Bad Debts 2,000 Credit 4,000 6,000 Bad Debts Expense 10,000 Bonds Payable (due in 5 years) 64,000 8,000 Common Stock (par $10) 100,000 4,000 Discounts on Bonds Payable 4,000 36,000 FICA Taxes Payable 8,000 10,000 Merchandise Inventory 36,000 30,000 Paid-In-Capital in Excess of Par-Com. Stock 20,000 4,000 Paid-In-Capital in Excess of Par-Pref. Stock 16,000 6,000 Rent Expense 4,000 Retained Earnings, Jan. 1 12,000 6,000 Salaries Expense 30,000 6,000 Sales 40,000 164,000