Below is the complete list of accounts of Cobras Incorporated and the related balance at the end of March. All accounts have their normal debit or credit balance. Supplies, $1,200; Buildings, $40,000; Salaries Payable, $400; Common Stock, $20,000; Accounts Payable, $1,450; Utilities Expense, $2,200; Prepaid Insurance, $1,300; Service Revenue, $18,000; Accounts Receivable, $2,700; Cash, $2,000; Salaries Expense, $4,900; Retained Earnings, $14,450.