The following is balance sheet information for Lynch Janitorial Service, Inc., at the end of Year 1 and Year 2: December 31, Year 2 December 31, Year 1 Accounts Payable $6,000 $9,000 Cash 23,000 20,000 Accounts Receivable 50,000 30,000 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 215,000 215,000 Dividends 9,000 0 Retained Earnings