Carmen Camry operates a consulting firm called Help Today, which began operations on December 1. On the company's records show the following selected accounts and amounts for the month of December. Cash Accounts receivable Office supplies Office equipment Land Accounts payable Common stock $ 25,450 Dividends $ 6,120 22,490 Consulting revenue 27,110 5,370 Rent expense 9,680 20,140 Salaries expense 5,700 44,120 Telephone expense 990 10,460 Miscellaneous expenses 610 103,100