Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $630 were declared at the end of the year, and 650 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,970 in cash (for a total at the end of the year of 830 shares). These effects are included below: Cash Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit $1,370 2,330 Credit Accounts receivable: Interest receivable 190 Prepaid insurance 1,780 inces Long-term notes receivable 2,870 Equipment 15,700 Accumulated depreciation Accounts payable $ 3,060 2,360 Dividends payable 630 Accrued expenses payable 3,760 Income taxes payable 2,630 Unearned rent revenue 430 Common Stock (930 shares) 83 Additional paid-in capital: 3,617 Retained earnings 1,700 Sales revenue 39,530 Interest revenue 110 Rent revenue 690 Wages expense 20,300 Depreciation expense 1,790 Utilities expense 318 260 Insurance expense Rent expense) Income tax expense Total 8.600 2,680 $50,600 $50,600