As of December 31, lona Carr Autohaus shows the following account balances (after adjustments): Cash: $4,700 Inventory: $2,900 Prepaid Utilities: $16,500 Machinery (net of Accumulated Depreciation): $85,200 Accounts Payable: $10,600 Salaries Payable: $3,300 . Unearned Revenue: $3,800 Notes Payable: $13,000 . Common Stock: $40,000 Retained Earnings: $29,900 Dividends: $4,100 Sales Revenue: $109,100 Interest Income: $700 Office Expense: $17,600 Depreciation Expense: $5,800 Salaries Expense: $20,200 Utilities Expense: $8,400