Carlos Baltran started an engineering firm called Baltran Engineering. He began operations and completed seven transactions in May, which included his initial investment of $17000 cash. After those seven transactions, the ledger included the following accounts with normal balances. Cash $26660 office supplies $660 prepaid insurance $3200 Office equipment $16500 Account payable 16500 common stocks $17000 Dividends $3740 engineering fees earned $24000 rent expense $6740