Advertising Expense Buildings Salaries Expense95,800Utilities Expense 44,500 ar Payabk: 8,300i Cash $16,500Service Revenue $218,000 108,000 Interest Expense3,500 91,600 1,900 No Payable 30,000 In addition, the company had common stock of $50,000 at the beginning of the year and issued an additional $75,000 during the year. The company also had retained earnings of $10,000 at the beginning of the year and paid dividends of $23,500