The balances for the accounts of XYZ Company for the year ended December 31 are shown below. Each account shown had a normal balance. Accounts Payable Accounts Receivable $6,500 7,000 Building 125,000 Cash ? Common Stock 50,000 Dividends 48,000 Land 50,000 Management Revenue 175,000 Office Supplies 1,200 Rent Expense 6,000 Retained Earnings 68,700 Supplies Expense 21,500 Unearned Management Fees 4,000 Wages Expense $36,000 a. Calculate the balance for the Cash account: b. Calculate the balance for the December 31 balance for Retained Earnings: c. Prepare a pre-closing trial balance. Reminder: a trial balance lists accounts in financial statement order with a debit column and a credit column. You are encouraged to use Excel and copy & paste the statements on the attached blank page or submit a separate Excel document.