On December 31, 2020, Information Inc. completed its third year of operations. Abdul Mukhtar is a student working part-time in the company's business office while taking his first accounting course. Abdul assembled the following list of account balances, which are not arranged in any particular order: Accounts Receivable $150,000 Advertising Expense $76,000 20,000 140,000 12,000 6,000 6,300 177,000 200,000 5,200 72,700 125,000 3,700 2,000 Cash Interest Expense Notes Receivable Cost of Goods Sold Common Shares 26,000 Inventory 590,000 Dividends Declared 570,000 Unearned Revenue 360,000 Insurance Expense Buildings Accumulated Depreciation, Equipment Land 20,000 Retained Earnings (as at January 1, 2020) 160,000 Equipment Accumulated Depreciation, Buildings Sales Revenue 40,000 Miscellaneous Expense 963,000 Accounts Payable Utilities Expense Notes Payable 2,500 Wages Expense 30,000 Supplies