Stoker and Co. has the following balance sheet elements as of December 31, 2017: Land $312,000 Mortgage payable .. $379,500 Cash .. ? Capital stock .. 300,000 Buildings .. 337,500 Retained earnings .. 279,000 Accounts payable . 151,500 Accounts receivable . 178,500 Notes payable (short-term) . 147,000 Equipment .. 322,500