Rawlins Company had the following events during 2020, its second year of operations: . Rawlins borrowed $ 80,000 from ABC Bank during 2020. o Rawlins provided services to customers for $46,000 cash during 2020. o Customers paid $12,000 of cash to Rawlins in December 2020 for additional services to be provided by Rawlins in 2021. - Advertising expenses of $9,000 were incurred during 2020 but not paid until 2021. o Salary expense of $6,000 was incurred and paid in 2020. A dividend of $7,000 was declared and paid to the stockholders of Rawlins in February 2020. Assuming the company's beginning retained earnings balance was $32,000 at January 1, 2020, the balance in the retained earnings account as of December 31, 2020 would be: $63,000 $65,000 O $56,000 O $72,000 Question 36 15 pts For each of the six (6) accounts presented below, identify with a "Y" (YES) or "N" (NO) whether each account is presented in the income statement OR balance sheet and whether it is included in the measurement of gross margin and/or operating income. You WILL recall that an account is presented in EITHER the income statement OR balance sheet, but not both. You will also recall that only income statement accounts are potentially included or excluded from gross margin, operating income, neither or both. Your income statement or balance sheet determination must be made before the recording of closing entries. I can only offer so much guidance! Cost of Goods Sold (COGS) Income Statement (Select) COGS Balance Sheet Select) COGS Gross Margin (Select COGS Operating Income Select) Unearned Revenue Income Statement (Select] Unearned Revenue Balance Sheet [Select Unearned Revenue Gross Margin (Select] Unearned Revenue Income Statement [Select] Unearned Revenue Balance Sheet (Select] Unearned Revenue Gross Margin (Select] Unearned Revenue Operating Income Select] > Accumulated Depreciation Operating Income (Select ]