As of December 31 of the current year, Armani Company's records show the following. Cash Accounts receivable $ 11,800 10,800 Supplies 7,800 Equipment 6,800 Accounts payable 14,600 Common stock 15,800 Retained earnings, December 31, prior year 4,800 Retained earnings, December 31, current year 6,800 Dividends 14,800 Consulting revenue 36,600 Rental revenue 25,600 Salaries expense 21,800 Rent expense 13,800 Selling and administrative expenses 9,800