Oromocto Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2018: Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense 13,330 Income tax payable 4,520 25,970Insurance expense 3,210 2,730 6,870 6,990 Retained earnings 21,450 3,250 2,210 Salaries expense 46,730 1,410 89,390 Supplies expense 3,540 2,250 5,710 17,620 Rent expense Prepaid insurance 4,300 Salaries payable 22,810 Supplies 4,990 Utilities expense