Potter Company reports the following line items at the end of the first year of operations: Long-Term Notes Payable $50,000 Accounts Receivable $28,000 Accounts Payable $37,000 Building $55,000 Cash and Cash Equivalents $80,000 Salaries Expense $24,500 Common Stock $138,000 Interest Payable $1,500 Land $40,000 Short-term Investments $5,000 Income Taxes Payable $10,000 Equipment $59,500 Supplies $5,000 Service Revenue $102,000 Supplies Expense $19,000 Utilities Expense $12,500 Income Tax Expense $10,000 L