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At the beginning of Year 2, Better Corporation's accounting records had the following general ledger accounts and balances.EventBeginning Balance01/01/Year 2BETTER CORPORATIONAccounting EquationAssetsLiabilitiesStockholders' EquityCashLandNotes PayableCommon Stock Retained Earnings23,00033,00013,3008,30034,400Accounts Titles for RetainedEarningsBetter Corporation completed the following transactions during Year 2:1. Purchased land for 11,500 cash.2. Acquired38,000 cash from the issue of common s