The following list of Balance sheet items are in random order for Alexander Farms, Inc., at September 30, 2015: Prepare a balance sheet by using these items and computing the amount for retained earnings. Assume that on September 30, immediately after this balance sheet was prepared, a tornado completely destroyed one of the barns. This barn had a cost of $14,000 and was not insured against this type of disaster. Explain what changes would be required in your September 30 balance sheet to reflect the loss of this barn