Sheridan Company had the following accounts and balances: Accounts payable $28300 Equipment $34400 Accounts receivable 4800 Land 34700 Buildings 67600 9500 Unearned service revenue Cash 14850 Total stockholders' equity If Sheridan pays $5400 of Accounts Payable in cash, total stockholders' equity would be: Splish Brothers Inc. had the following accounts and balances: Accounts payable $30500 Equipment $34600 Accounts receivable 4950 Land 34500 Buildings ? 9900 Unearned service revenue Cash 14850 ? Total stockholders' equity If total stockholder's equity is $96200, what is the balance of the Buildings account? O $34500 O $47700 O $147800 $137800