Insomniacs Coffee Ltd., a mobile coffee company, had the following account balances at the end of December 2020 Cash $119,000 Accounts payable Dividends declared 340,000 181,000 2,937,000 Sales revenue Inventory 306,000 Advertising expense 79,000 Common shares 99,000 Prepaid insurance 23,000 Wages expense 512,000 Equipment 1,241,000 Rent expense 182.000