Stacey's Piano Rebuilding Company has been operating for one year. At the start of the second year, its income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $8,400 Accounts payable $11,600 Accounts receivable 42,000 Unearned revenue 4,640 Supplies 2,500 Long-term note payable 60,500 Equipment 11,500 Common stock 2,600 Land 9,400 Additional paid-in capital 8,200 Building 35,300 Retained earnings 21,560