The following is a summary of the balance sieet accounts for Blue Berry Inc. as of Dec 31, 2022. Accounts Payable 37,500 Land 62,500 Inventory 42,500 Salary Payable 12,000 Prepaid Insurance 5,000 Tax Payable 50,000 Common Shares 75,000 Accounts Receivable 17,500 Furniture and Fixtures 125,000 Retained Earnings 40,000 Bank loan 44,000 Cash 6,000 The Shareholder's Equity of Blue Berry is: $115,000 $35,000 $75,000 $40,000