Marsh Corporation began operations on January 1, 2014. The following information is available for Marsh Corporation on December 31, 2014.

Accounts payable		$ 9,080		Notes payable		$ 15,160
Accounts receivable		6,080		Rent expense		14,080
Advertising expense		4,310		Retained earnings		?
Cash		7,180		Service revenue		33,160
Common stock		19,080		Supplies		5,980
Dividends		6,580		Supplies expense		1,390
Equipment		30,880