The balance sheet items of Mercer Company as of December 31, 2011, follow in random order. You are to prepare a balance sheet for the company, using a similar sequence for assets as illus- trated in Exhibit 2-9. You must compute the amount for Retained Eanings. Land.... $ 12,400 Office Equipment Building.. Capital Stock Notes Payable Retained Earnings $90,000 Accounts Payable. 43,800 210,000 Accounts Receivable 56,700 75,000 Cash. 36,300 207,000 ?