The balance sheet items of Kiner Company as of December 31, current year, follow in random order. Land $ 90,000 Office equipment $ 12,400 Accounts payable 43,800 Building 210,000 Accounts receivable 56,700 Capital stock 88,000 Cash 36,300 Notes payable 207,000 Retained earnings ? a. Compute the amount for Retained earnings. b. Prepare a balance sheet for the company