Aman 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 $73,100 and the owner, Aman Kaur, received dividends of $25,100 during the year. Prepare the balance sheet for Aman Corp. as of December 31, 2019. Accounts receivable Interest expense Supplies Accounts payable Utilities expense Furniture Salary payable Common shares $28,700 $4,900 $1,300 $106,100 $5,200 $21,000 $2,400 $30,500 Service revenue Cash Note payable Salary expense Interest payable Rent expense Automobiles Land $55,500 $137,500 $18,000 $18,000 $1,600 $9,600 $12.900 $23,000