Jersey Shore Beach Cruiser is located in Belmar, NJ and rents bikes to local residents and tourists. At December 31, 2021, the accounts for Jersey Shore Beach Cruiser were as follows: Accounts Payable $ 14,400 Land 286,000 Accounts Receivable 8,600 Common Stock 199,400 Building 1,156,000 Loan Payable (long-term) 70,000 A/D - Building 1,008,000 Note Payable 10,000 Equipment 100,000 Supplies Expense 24,000 A/D - Equipment 70,000 Depreciation Expense 58,000 Cash 152,800 Supplies 9,200 Salaries Payable 38,400 Retained Earnings, 1/1 86,000 Sales Revenue 750,000 Insurance Expense 153,600 Salaries Expense 250,000 Utilities Expense 22,000 Other Expenses 6,000 Dividends 10,000 Ending retained earnings is