finacial statments

listed below are the accounts for BCD, Inc. at December 31, 2020 and their balances The amounts listed for the income Statement accounts are before the closing entry has been posted The amounts for the Balance Sheet accounts are after the closing entry has been posted Advertising Expense 7.000 Office Expense 3,500 Building 150,000 Rent Expense 24,000 Cash 65,000 Retained Earnings 140,000 Common Stock 120,000 Sales 600,000 Cost of Goods Sold 360,000 Salaries Payable 6,000 Interest Expense 6,000 Salary Expense 112,000 Insurance Expense 2.400 Security Deposit 16,000 Inventory 59,000 Tax Expense 21,100 Land 40,000 Taxes Payable 9.000 Note Payable 55,000 Utilities Expense 8.000 BCD's beginning balance (12/31/19) in Retained Earnings was $100,000. BCD's beginning Common Stock balance (12/31/19) was $80,000. The Note Payable is due in 10 years. The company had 8,000 shares of common stock outstanding at the beginning of the year. During 2020 the company paid a dividend of The corporation issued 4,000 shares of common stock on April 1, 2020