Jordan Sales Company (organized as a corporation on April 1, 2017) has completed the accounting cycle for the second year, ended March 31, 2019. Jordan also has completed a correct trial balance as follows: JORDAN SALES COMPANY Trial Balance At March 31, 2019 Account Titles Cash Accounts receivable Office supplies inventory Automobiles (company cars) Accumulated depreciation, automobiles Office equipment Accumulated depreciation, office equipment Accounts payable Income taxes payable Salaries and commissions payable Note payable, long-term Capital stock (par $1; 32,900 shares) Paid-in capital Retained earnings (on April 1, 2018) Sales revenue Debit Credit $ 58,900 49,500 1,800 35,000 $ 13,100 3,300 800 21,100 0 1,600 32,600 32,900 4,800 7,300 Dividends declared and paid during the current year 11,400 105,000 Cost of goods sold 32,000 Operating expenses (detail omitted to conserve time) 18,700 Depreciation expense (on autos and including $300 on office equipment) Interest expense 7,600 1,000 Income tax expense (not yet computed) Totals $219,200 $219,200 b. Classified balance sheet at the end of the reporting year, March 31, 2019. Include (1) income taxes for the current year in Income Taxes payable and (2) dividends in Retained earnings. (Amounts to be deducted should be indicated by a minus sign.)