Financial Statements The following are the amounts of the assets and liabilities of Journey Travel Agency at December 31, 2018, the end of the year, and its revenue and expenses for the year follow. The retained earnings were $54,290 on January 1, 2018, the beginning of the year. During the year, dividends of $25,500 were paid. Accounts payable $19,120 Accounts receivable 67,370 Cash 206,650 Common stock 15,000 Fees earned 714,400 Land 50,000 Miscellaneous expense 5,700 Rent expense 95,010 Supplies 8,900 Supplies expense 15,200 Utilities expense 57,010 Wages expense 271,470 Required: