$ 17600 The following items are taken from the financial statements of the Flounder Service for the year ending December 31, 2021: Accounts payable Accounts receivable 11200 Accumulated depreciation-equipment 28500 Advertising expense 21400 Cash 14800 Common stock 42300 Dividends 14100 Depreciation expense 12200 Insurance expense 3100 Note payable, due 6/30/22 71100 Prepaid insurance (12-month policy) 6200 16800 Rent expense Retained earnings (1/1/21) 62250 Salaries and wages expense 31600 Service revenue 133400 LO