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Use the following information to complete the balance sheet of Adelphi Construction as of December 31, 2018. (1) The company was organized on January 1, 2018 and has operated for the full year 2018. (2) Earnings were $275,000 and dividends of $70,000 were paid to stockholders. (3) Cash and accounts receivable together amount to one and one-half times as much as notes payable. Adelphi Construction Balance Sheet December 31, 2018 Assets Cash Accounts receivable Equipment Building Land S 85,000 96.000 250,000 184,000 Liabilities & Owners' Equity Liabilities: Notes payable $ Accounts payable Income taxes payable $ 40,000 Total liabilities $215,000 Owners' equity: Capital stock S Retained earnings Total liabilities and owners' equity S620.000 S Total assets $