Accumulated depreciation-equipment 18,000 Accounts payable 35,500 Deferred revenue 4,100 Bank loan payable 146,900 11,800 30,900 Commonshares Retained earnings Dividends declared 2.000 Sales 264.400 Cost of goods sold 172.200 Salaries expense 30,000 Usiilities expense: 5.300 Interestexpense 7,300 Income taxkexpense 5,400 Additional information and adjustment data: 1. A 12-month insurance policy was purchased and was effective February 1, 2021. 2. There was $808 of supplies on hand on December 31 . 3. Depreciation expense for the year is $5,480 for the buildings and $4,500 for the equipment. 4. Salaries of $808 are accrued and unpaid at December 31 . 5. Accrued interest expense at December 31 is $725. 6. There was deferred revenue of $985 that still needed to be deferred as at December 31. The balance had been earned. Of the deferred revenue that had been earned, the cost of goods sold was $2,000. 7. Of the bank loan payable, $9.634 is piyable next year. 8. Income tax of $510 is due and unpaid. 9. Aplysicalcount of inventoryindicates $22,075 on hand at December 31 . 10. Common shares of $3.090 were issued during the year. (a) Entry" for the account titie and enter of ar the omounts]