As of December 31, 2014, Blue Haven Company had total assets of $190,000, total liabilities of $57,000, and common stock of $95,000. The companys 2014 income statement contained revenue of $34,000 and expenses of $20,000. The 2014 statement of changes in stockholders equity stated that $2,900 of dividends were paid to investors.

Determine the after-closing balances in the Revenue, Expense, and Dividend accounts on December 31, 2014. Revenue Expense Dividend