You are given a list of accounts and amount of Suchico in the table below: Accounts Payable $61,250 $70,500 $50,000 Accounts Receivable Building Capital Stock Cash $50,000 $64,000 $30,000 Equipment Insurance Expense Land Notes Payable $5,000 $125,000 $175.000 Sales Revenue $25,000 Salaries Expense $20,000 Questions: A. Prepare a balance sheet for the Sushico for the fiscal year ending on December 31, 2019. B. In order to complete your balance sheet, you need to calculate the amount for retained earnings.