Please use Excel and show work.

Landon, Inc., a calendar years corporation had a balance in AAA of $185,000 and AEP of $110,000 at the end of the previous year. During 2019, Landon, Inc., distributes $140,000 to its shareholders, while sustaining an ordinary loss of $120,000. Calculate the balance in Landon Inc.'s AAA and AEP accounts at the end of the year