Lonegran, Inc., a calendar year S Corporation in Athens, Georgia, had a balance in AAA of $200,000 and AEP of $110,000 on December 31, 2015. During 2016, Lonegran, Inc., distributes $140,000 to its shareholders, while sustaining an ordinary loss of $120,000. Calculate the balance of Lonegrans AAA and AEP accounts at the end of 2016.