Cash Accounts Receivable Beg. Bal 32,500 37,000 Beg. Bal 3. 37,000 11,880 3. 1. 8,300 20,900 37,000 1. 70,800 End. Bal 12,320 End. Bal 54,700 Accounts Payable Common Stock Beg. Bal 10,100 Beg. Bal 5. 11,880 3,100 5. End. Bal Beg. Bal 2. 3. End. Bal 1,320 End. Bal Retained Earnings Dividends 29,700 29,700 Beg. Bal 13,600 6. 8,300 8,300 70,800 8,300 76,100 Bal