On March 1, 2016, Amy Dart began Dart Delivery Service, which provides delivery of bulk mailings to the post office, neighborhood delivery of weekly newspapers, data delivery to computer service centers, and various other delivery services using leased vans. On February 28, Dart invested $15,000 of her own funds in the firm and borrowed $6,000 from her father on a six-month, non-interest-bearing note payable. The following information is available at March 31: Accounts Receivable $9,700 Delivery Fees Earned $19,300 Rent Expense 1,500 Cash 12,900 Advertising Expense 900 Supplies Inventory 6,500 Supplies Expense 2,700 Notes Payable 6,000 Accounts Payable 1,200 Insurance Expense 800 Salaries Expense 6,300 Common Stock 15,000 Miscellaneous Expense 200 Retained Earnings ?