Bramble Architects Ltd$.$ is a private company reporting under ASPE. It is authorized to issue an unlimited number of common and $$3$ cumulative preferred shares. The following is an alphabetical list of its adjusted accounts at March $31,2024,$ its fiscal year end. All accounts have normal balances.

Accounts Payable $$17,930$

Accounts Receivable $$32,510$

Accumulate Depreciation $-$ Equipment $$19,870$

Cash $$46,866$

Cash Dividends $-$ Common $$33,600$

Cash Dividends $-$ Preferred $$3,780$

Common Shares $$63,000$

Consulting Revenue $$339,780$

Depreciation Expense $$9,940$

Dividends Payable $$12,600$

Equipment $$188,200$

Income Tax Expense $$12,784$

Insurance Expense $$5,500$

Interest Expense $$2,520$

Notes Payable $$42,000$

Preferred Shares $$47,250$

Prepaid Expenses $$5,170$

Rent Expense $$30,100$

Retained Earnings $$54,400$

Salaries Expense $$206,100$

Salaries Payable $$1,940$

Supplies Expense $$21,700$

There are $1,260$ preferred and $63,000$ common shares issued.