Popes Garage had the following accounts and amounts in its financial statements on December 31, 2013. Assume that all balance sheet items reflect account balances at December 31, 2013, and that all income statement items reflect activities that occurred during the year then ended. Accounts receivable $ 32,200 Depreciation expense 11,600 Land 24,600 Cost of goods sold 86,000 Retained earnings 62,500 Cash 9,900 Equipment 69,500 Supplies 5,500 Accounts payable 22,500 Service revenue 29,800 Interest expense 1,300 Common stock 6,000 Income tax expense 18,600 Accumulated depreciation 41,000 Long-term debt 39,000 Supplies expense 13,400 Merchandise inventory 29,300 Sales revenue 160,000