Assume that you are the owner/operator of College Park Veterinary Clinic. At the end of the second year of operations (June 30, 2017), the following financial data for the company are available: Cash Accounts Receivable Supplies Property and Equipment Other Assets Accounts Payable Notes Payable $ 5,500 139,100 34,000 233,500 14,400 66,600 195,000 Other Liabilities 25,800 Sales Revenue 240,000 Operating Expenses 192,000 Selling and Administrative Expenses 45,800 Advertising and Marketing Expenses 22,600 Interest Expense 5,500 Retained Earnings, July 1, 2016 50,000 Contributed Capital Dividends 137,000 22,000