Blossom is a private camping ground near the Boulder Peak Recreation Area. It has compiled the following financial information as of December 31, 2022. Services revenues (from camping fees) Sales revenues (from general store) Accounts payable Cash Equipment $133,000 Dividends $7,500 25,000 Notes payable 55,000 12,100 Administrative expenses 136,000 14,700 Supplies 2,400 105,000 Common stock 32,000 Retained earnings (1/1/2022) 8,500