An excerpt from Muin Company's accounting records is provided below. Sales revenue 766,000 Cost of goods sold 430,000 Wages expense 153,000 Depreciation expense 20,000 Rent expense 63,000 Interest expense 6,500 Income tax expense 19,000 Retained earnings 42,000 Dividends declared 25,000 Wages payable 15,000 Cash 54,000 Accounts receivable 73,000 Accounts payable 144,000