The following is balance sheet information for House Janitorial Service, Inc., at the end of 2016 and 2015: December 31, December 31. 2016 2015 Accounts Payable $6,000 $9,000 Cash 25,000 20,000 Accounts Receivable 42,000 34,000 Land 40,000 40,000 Building, net 250,000 260,000 Equipment, net 43,000 45,000 Mortgage Payable 90,000 100,000 Supplies 20,000 18,000 Common Stock 200,000 200,000 Dividends 10,000 0 Retained Earnings ? ? a. Prepare a balance sheet as of December 31 of each year. HOUSE JANITORIAL SERVICE, INC. Balance Sheets December 31, December 31, 2016 2015 ASSETS $ OS 0 0 O O OOO 0 0 0 Supplies Land Bulding. net Equipment, net Total Assets LIABILITIES 0 0 0 $ 05 5 05 0 Mortgage Payable Total Liabilities STOCKHOLDERS' EQUITY 0 0 0 0 0 . Total Stockholders' Equity Total abilities and Stockholders Equity 5 0 0 0 05 0 0 0 b. Prepare a statement of stockholders' equity for 2016. (Hint: The increase in retained earnings is equal to net income less dividends.) HOUSE JANITORIAL SERVICE, INC. Statement of Stockholders' Equity Total 0 For Year Ended December 31, 2016 Common Stock RetainedEarnings Balance December 31, 2015 $ 05 0 $ Add. Net income for 2016 0 0 Less: Dividends for 2016(Enter as negative) 0 0 Balance, December 31, 2016 5 05 05 0 0