The balance sheet items of Kiner Company as of December 31, current year, follow in random order. Land $ 100,000 Accounts payable 40,000 Office equipment Building Accounts receivable 60,000 Capital stock Cash 40,000 Notes payable Retained earnings a. Compute the amount for Retained earnings. b. Prepare a balance sheet for the company. Complete this question by entering your answers in the tabs below. Required A Required B Compute the amount for Retained earnings. Retained earnings $ 14,000 220,000 75,000 210,000 ?