On December $31,$ a company had the following accounts with normal balances.

Notes payable $ $26,000$ Accumulated depreciation$$Equipment $ $30,000$

Prepaid insurance $4,000$ Accounts receivable $7,000$

Interest expense $800$ Advertising expense $2,800$

Accounts payable $9,000$ Interest payable $700$

Salaries payable $1,900$ Unearned revenue $1,550$

Cash $40,000$ Office supplies expense $500$

Salaries expense $9,000$ Equipment $190,000$

Insurance expense $3,300$ Dividends $10,500$

Common stock $22,000$ Depreciation expense$$Equipment $9,500$

Retained earnings $92,800$ Office supplies $1,550$

Services revenue $83,000$

Rental revenue $12,000$

Prepare the balance sheet at December $31$: