The company's total assets are $37,000. The following is a listing of the company's accounts and account balances as of December 31, Year 3. This company doesn't have any other accounts Accounts Payable Accounts Receivable Supplies Equipment Common Stook Cash Retained Earnings S 7,200 8,000 1,200 23,000 20,000 Required: a. Determine the balance of the Cash account b. Determine the balance of the Retained Earnings account Retained Earnings