please solve 13-14 fast

QUESTION 13 Cash 25,000 Land Ceramic Products, incorporated reports these account balances at January 1, Year 2 (shown in alphabetical order): Accounts Payable $33,000 Accounts Receivable 25,000 Buildings 158,000 Capital Stock 190,000 18,000 Equipment 85,000 Notes Payable 29,000 Retained Earnings 54,000 On January 5, Ceramic Products collected $17,000 of its accounts receivable and paid $16,000 on its note payable. In a trial balance prepared on January 6, Year 2, the total of the credit column is: O $306,000. O $290,000 O $307,000 $322,000 QUESTION 14 "I was just following orders" is an acceptable defense if you commit an unethical action during an audit. True False