oped Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $640 were declared at the end of the year, and 650 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,600 in cash (for a total at the end of the year of 800 shares). Beginning balances for stockholders' equity accounts are: Common stock, $15; Additional paid-in capital, $965; and Retained earnings, $4,700. These effects are included below: Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit. Credit Cash. $1,520 Accounts receivable 2,210 Interest receivable 170 Prepaid insurance 1,740 Long-term notes receivable 2,800 Equipment 16,000 Accumulated depreciation $2,990 Accounts payable 2,370 Dividends payable 640 Accrued expenses payable 3,910 Income taxes payable 1,382 Unearned rent revenue 310. Common Stock (800 shares) Additional paid-in capital 80 3,500 Retained earnings 4,060 Sales revenue 36,850 Rent revenue 690 Interest revenue. 120 Wages expense 18,600 Depreciation expense Utilities expense Insurance expense 1,700 410 770 9,600 Rent expense Income tax expense Total 1,382 $56,902 $56,902