Pharoah Services Corporation had the following accounts and balances: Accounts payable $31700 Equipment $35700 Accounts receivable 5400 Land 35200 Buildings 71600 10200 Unearned service revenue Cash 14750 Total stockholders' equity If Pharoah paid $5500 of Accounts Payable in cash, total liabilities and stockholders' equity $125450 $85550 $115150 $157150