Whispering Winds Corp. had the following accounts and balances: Accounts payable Accounts receivable Buildings $31500 5050 74800 Equipment Land Unearned service revenue Total stockholders' equity $35200 35100 10100 Cash 15100 ? If Whispering pays $5200 of Accounts Payable in cash, total stockholders' equity would be: O $173950 O $138750 O $123650 O $133750