Fort Corp. prepared the following random list of assets, liabilities from its December 31, 2019, accounting records. The beginning retained earnings as of January 1, 2019, was $63,100 and the owner, Fort Kaur, received dividends of $15,100 during the year. Prepare the balance sheet for Fort Corp. as of December 31, 2019. Accounts receivable $98,700 Service revenue $45,500 Interest expense $6,900 Cash $187,500 Supplies $1,300 Note payable $72,200 Accounts payable $154,900 Salary expense $18,000 Utilities expense $5,200 Interest payable $9,600 Furniture (Net of Depreciation) $85,000 Rent expense $9,600 Salary payable $104,400 Automobiles $12,900 Common shares $30,500 Land $23,000 Depreciation Expense $17,000