4 Sapto Corp. prepared the following random list of assets, liabilities, revenues, and expenses from its December 31, 2019, accounting records. The beginning retained earnings as of January 1, 2019, was $33,100 and the owner, Sapto Kaur, received dividends of $15,100 during the year. Prepare the balance sheet for Sapto Corp. as of December 31, 2019. Accounts receivable $98,700 Service revenue $45,500 Interest expense $6,900 Cash $157,500 Supplies $1,300 Note payable $32,200 Accounts payable $154,900 Salary expense $18,000 Utilities expense $5,200 Interest payable $1,600 Furniture (Net of Depreciation) $45,000 Rent expense $9,600 Salary payable $104,400 Automobiles $12,900 Common shares $30,500 Land $23,000 Depreciation Expense $9,000