Below is the complete list of accounts of Sooner Company and the related balance at the end of April. All accounts have their normal

debit or credit balance. Cash, $$3,500$; Prepaid Rent, $$7,000$; Accounts Payable $$3,900$; Common Stock, $$36,000$; Service Revenue,

$$25,000$; Salaries Expense, $$7,800$; Accounts Receivable, $$5,700$; Land, $$56,000$; Deferred Revenue, $$2,100$; Retained Earnings,

$$22,000$; Supplies Expense, $$9,000.$