Refer to the list of accounts and balances below for the year-ended December 31. Accounts Payable Accounts Receivable Accumulated Depreciation - Building Building Cash Common Stock Depreciation Expense Dividends Interest Payable Land Notes Payable Supplies Supplies Expense Unearned Sales Revenue Utilities Expense Wages Expense Wages Payable $ 56,000 $ 33,500 $ 95,000 $ 450,000 $ 125,000 $ 750,000 $ 45,000 $ 15,000 $ 5,300 $ 550,000 $ 250,000 $ 90,000 $ 14,000 $ 64,000 $ 6,700 $ 305,000 $ 4,500