Current Attempt in Progress The following is a list of accounts, in alphabetical order, for Cullumber Ltd. at December 31, 2021. All accounts have a normal balance. Accounts payable $1,400 Income tax expense $500 Accounts receivable 8,000 Office expense 4,200 Accumulated depreciation-equipment 4,500 Rent expense 1,500 Cash 11,000 Retained earnings 18,300 Common Shares 7,000 Salaries expense 9,300 Deferred revenue 2,500 Salaries payable 3,000 Depreciation expense 2,000 Service revenue 20,500 Dividends declared 4,500 Supplies 4,000 Equipment 11,000 Supplies expense 1,200