The following is a complete list of items and related amounts for a balance sheet dated December 31. Account Amount Accounts payable $34,000 Accounts receivable, net 26,000 Accrued expenses 20,000 Accumulated Depreciation 72,000 Additional paid-in capital 100,000 Buildings and equipment 144,000 Cash and cash equivalents 21,200 Common stock 10,000 Current debt 14,600 Goodwill 154,000 Investments in affiliates 60,000 Land 2,400 Long-term operating lease liabilities 18,000 Merchandise inventories, net 70,000 Noncurrent debt 150,000 Prepaid expenses, long-term 17,000 Retained earnings 76,000 C 1:05 PM Mx