Ivanhoe Lakes Park is a private camping ground near the Mount Miguel Recreation Area. It has compiled the following financial information as of December 31, 2022. Service revenue (from camping fees) $144,800 Dividends $11,700 Sales revenue (from general store) 36,200 Notes payable 65,000 Accounts payable Cash 14,300 Expenses during 2022 140,700 11,050 Supplies 7,150 Equipment 148,200 Common stock 52,000 Retained earnings (1/1/2022) 6,500 Cash Supplies Balance Sheet December 31, 2022 Assets Total Current Assets Liabilities and Stockholders' Equity Liabilities Accounts Payable +A $ +A +A $ +A $ $