LOVELEEN Corp. prepared the following random list of assets, liabilities, revenues, and expenses from its December 31, 2019, accounting records. The beginning retained earnings as of January 1, 2019, was $43,100 and the owner, LOVELEEN Kaur, received dividends of $12,100 during the year. Prepare the balance sheet for LOVELEEN Corp. as of December 31, 2019. Accounts receivable $28,700 Service revenue $45,500 Interest expense $4,900 Cash $107,000 Supplies $1,800 Note payable $18,000 Accounts payable $106,100 Salary expense $16,000 Utilities expense $5,200 Interest payable $1,600 Furniture $26,000 Rent expense $9,600 Salary payable $2,400 Automobiles $12,900 Common shares $30,500 Land $23,000