Massimo Company has been operating for one year (2019). You are a member of the management team investigating expansion ideas, all of which will require borrowing funds from banks. At the start of 2020, Massimo's T-account balances were as follows: Assets: Cash 2,800 Short-Term Investments 3,800 Liabilities: Short-Term Notes Payable Long-Term Notes Payable 4,000 2,100 Shareholders' Equity: Contributed Capital 1,180 Required: Retained Earnings 3,620 1. Using the data from these T-accounts, complete the accounting equation on January 1, 2020: Assets = Liabilities = Shareholders' Equity + Property and Equipment 4,300