Statement of Stockholders' Equity and Balance Sheet The following is balance sheet information for Flush Janitorial Service, Inc., at the end of 2019 and 2018: December 31, 2019 December 31, 2018 Accounts payable.. $ 17,000 $ 18,000 Cash.. 50,000 44,000 Accounts receivable 78,000 62,000 Land. Building, net Equipment, net.. Mortgage payable.. Supplies . Common stock Dividends 92,000 92,000 520,000 500,000 75,000 77,000 175,000 27,000 205,000 22,000 420,000 420,000 20,000 Retained earnings Required a. Prepare a balance sheet as of December 31 of each year. b. Prepare a statement of stockholders' equity for 2019. (Hint: The increase in retained earnings is equal to the net income less the dividend.)