Question 7 of 7 Accounts from the adjusted trial balance at September 30, 2021, are listed in alphabetical order below for Sunland Corp.: Accounts payable $4,460 Income tax expense $650 Accounts receivable 8,330 Income tax payable 200 Accumulated depreciation-equipment 820 Interest expense 100 Bank loan payable 7,800 Interest payable 100 Cash 3,250 Rent expense 1,500 Common shares 7,000 Retained earnings 1,180 Deferred revenue 510 Salaries expense 12,490 Depreciation expense 820 Salaries payable 850 Dividends declared 700 Supplies 1,220 Equipment 15,040 Supplies expense 485 Fees earned 22,485 Utilities expense 820