The following information was drown from the accounting records of Wyckoff Company as of December 31, Year 2. before the temporary accounts had been closed. The Cash balance was $2,940, and Notes Payable amounted to $26,300. The company had revenues of $4,280 and expenses of $2,860. The company's Land account had an $4,000 balance. Dividends amounted to $450 There was $1,400 of common stock issued. Required a. Identity which accounts would be classified as permanent and which accounts would be classified as temporary, Clariontion Account Cash Notos payable Revenues Expenses and Dividends Common stock Retained earnings b. Assuming that Wyckoff's beginning balance (as of January 1 Year 2) in the Retained Earnings account was $4,000, determine its balance after the temporary accounts were closed at the end of Year 2 din ang