Time Remaining 1 hour 58 minutes 52 seconds01:58:52 Item 1 Time Remaining 1 hour 58 minutes 52 seconds01:58:52 The balance sheet items of Kiner Company as of December 31, current year, follow in random order. Land $ 90,000 Office equipment $ 14,000 Accounts payable 50,000 Building 220,000 Accounts receivable 60,000 Capital stock 75,000 Cash 30,000 Notes payable 210,000 Retained earnings ? a. Compute the amount for Retained earnings. b. Prepare a balance sheet for the company.