Current Attempt in Progress Yanik Financial Services Ltd. reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, August 31, 2021: Accounts payable $2,930 Insurance expense $1,100 Accounts receivable 18,530 Interest expense 1,540 Accumulated depreciation-equipment 5,820 Interest payable 1,540 Bank loan payable, due 2024 25,500 Prepaid insurance 3,300 Cash 11,450) Rent expense 13,140 Common shares 4,820 Rent payable 1,270 Depreciation expense 2,220 Retained earnings 5,380 Deferred revenue 730 Salaries expense 18,380 Dividends declared 630 Salaries payable 2.130 Equipment 25,750 Service revenue 51,350 Income tax expense 1,920 Supplies 3,240 Income tax payable 1,420 Supplies expense 1,690