Pope's 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 32,700 Depreciation expense 11,700 Land 25,000 Cost of goods sold 87,000 Retained earnings 58,900 Cash 10,700 Equipment 69,000 Supplies 5,700 22,800 Accounts payable 26.100 Service revenue 3,600 Interest expense 5.000 Common stock 13,179 Income tax expense 45,000 Accumulated depreciation 40,000 Long-term debt 12.500 Supplies expense 28,600 Merchandise inventory 146,000 Sales revenue