As of December 31, 2013, Post Company had total cash $156,000, notes payable of $85,000, and common stock of 52,000. During 2014, Post earned 36,000 of cash revenue, paid $20,000 for cash expenses, and paid a $3,000 cash dividend to stockholders a.) determine the amount of retained earnings of December 31, 2013 b.) Create an account equation and record the begeinning account balances under the appropriate elements. c.) record the revenue, expenses, and dividend events under the appropriate elements of the accounting equation created in Requirement b. d.) prove the equality of the accounting equation as of December 31, 2014. e.) identify the beginning and ending balances in the cash and common stock accounts. Explain why the beginning and ending balances in the cash are different, but the beginning and ending balances in the common stock account remain the same.