Current Attempt in Progress The following information is for Sheridan Inc. for the year ended December 31, 2021: Common shares, Jan. 1 Common shares issued during year Retained earnings. Jan. 1 Office expense Dividends declared $18,400 9,200 53,360 1.472 4,600 11.408 Rent expense Service revenue Utilities expense Salaries expense Income tax expense 56.120 2.208 27.600 2.760 (a) Your answer is partially correct