Long-Term Notes Payable $59,000 Accounts Receivable $28,000 Accounts Payable $42.000 Building $59.000 Cash and Cash Equivalents $85.000 Common Stock $126,000 Interest Payable $5500 Land $41,000 Short-term Investments $8000 Income Taxes Payable $11,000 Equipment $61,500 Supplies $6000 What is the amount of Retained Earnings at the end of the year? $162.500 $45,000 $117,500 $171,000