(P2-51) Preparing a Balance Sheet, Computing net Income, and Understanding Equity Transactions. At the beginning of 2013, Barth Company reported the following balance sheet. Assets Liabilities $4,800 Accounts payable 14,700 10,000 Common stock 50,000 Retained earnings $12,000 Cash Accounts receivable Equipment Land Total assets Equity 47,500 20,000 Total liabilities and equity Required At the end of 2013, Barth Company reported the following assets and liabilities: Cash, S8,800; Accounts Receivable, S18,400; Equipment, S9,000; Land, S50,000; and Accounts Payable, S7,500. Prepare a year-end balance sheet for Barth. (Hint: Stockholder's Equity is a plug.) Assuming that Barth did not issue any common stock during the year but paid S12,000 cash in dividends, what was its net income or net loss for 2013? Assuming that Barth issued an additional $13,500 common stock early in the year but paid S21,000 cash in dividends before the end of the year, what was its net income or net loss for 2013? a. b. c