Required information [The following information applies to the questions displayed below.) As of December 31 of the current year, Armani Company's records show the following. Cash Accounts receivable: Supplies Equipment Accounts payable Common stock $ 11,400 10,400 7,400 6,400 13,800 Retained earnings, December 31, prior year Retained earnings, December 31, current year Dividends. Consulting revenue Rental revenue Salaries expense Rent expense Selling and administrative expenses 25,4001 4,400 6,400 14,400 35,800 24,800 21,400 13,400 9,400