Pope's Garage had the following accounts and amounts in its financial statements on December 31, 2019. Assume that all balance sheet items reflect account balances at December 31, 2019, and that all income statement items reflect activities that occurred during the year then ended. Accounts receivable $ 31, 700 Depreciation expense 10 , 900 Land 24, 800 Cost of goods sold 87, 000 Retained earnings 60, 200 Cash 9 , 200 Equipment 69 , 500 Supplies 5, 500 Accounts payable 20, 700 Service revenue 23, 400 Interest expense 2, 300 Common stock 7,000 Income tax expense 18 , 090 Accumulated depreciation 44 , 000 Long-term debt 35 , 000 Supplies expense 12,900 Merchandise inventory 26, 200 Net sales 150, 000 Required: a. Calculate the total current assets at December 31, 2019. b. Calculate the total liabilities and stockholders' equity at December 31, 2019. c. Calculate the earnings from operations (operating income) for the year ended December 31, 2019. d. Calculate the net income (or loss) for the year ended December 31, 2019