Following is the unadjusted trial balance of Lance Corporation at the end of its first year of operations, December 31, 2022: Acc. No. Account 101 Cash Debit $ 10,000 Credit 110 Accounts receivable 30,000 161 Prepaid insurance 7,200 173 Unused supplies 184 Machine 194 Acc. dep.-Machine 15,000 80,000 $ 210 Accounts payable 20,000 226 Salaries payable -0- 248 Unearned rent revenue 9,000 260 Income taxes payable 3,000 320 Share capital 31,200 350 Dividends 8,000 410 Commissions earned 200,000 440 Rent earned -0- 610 Advertising expense 20,000 615 Commissions expense 624 Dep. expense-truck 631 Insurance expense 632 Interest expense 654 Rent expense 656 Salaries expense 668 Supplies expense 669 Telephone expense 15,000 -0- -0- 6,000 18,000 50,000 -0- 830 Income taxes expense 1,000 3,000 Total The following additional information is available: $263,200 $263,200