Given the following Year 12 balance sheet data for a footwear company: Balance Sheet Data Cash on Hand Total Current Assets Total Fixed Assets Total Assets Accounts Payable Overdraft Loan Payable 1-Year Bank Loan Payable Current Portion of Long-Term Bank Loans Total Current Liabilities Long-Term Bank Loans Outstanding Total Liabilities Shareholder Equity: $ 10,000 120,000 240,000 $360,000 $ 22,000 0 5,000 15,000 42,000 108,000 150,000 Year 11 Year 12 Balance Change Common Stock 20,000 0 20,000 Additional Capital 110,000 0 110,000 Retained Earnings 60,000 20,000 80,000 Total Shareholder Equity 190,000 +20,000 210,000 Total Liabilities and Shareholder Equity $360,000