Following is a list of financial statement items and amounts for Tim Burr's Tree Service as of 12/31/X3, the end of its first year in operation. Accounts Receivable $40,600 Accounts Payable Cash Common Stock Notes Payable Equipment Service Revenue Fuel Expense Rent Expense Advertising Expense Salaries and Wages20,600 30,600 10,060 20,600 10,120 50,300 103,000 10,060 10,500 5,060 Expense Retained Earnings Dividends 17,140