The balance sheet items of Kiner Company as of December 31, current year, follow in random order. Land Accounts payable Accounts receivable Cash $ 90,000 Office equipment 40,000 Building 60,000 Capital stock 40,000 Notes payable Retained earnings $ 14,000 210,000 75,000 220,000 ? 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. es Required A Required B Prepare a balance sheet for the company. KINER COMPANY Balance Sheet December 31. Current Year Liabilities & Owners' Equity Liabilities: Assets Total liabilities Owners' equity