Revise the data in your spreadsheet based on the following assumptions, and then answer the questions that follow: Expenses: Advertising Expense Insurance expense Salaries expense Rent expense $13,400 Assets: Cash $25,400 19,400 48,400 9,400 Accounts receivable Supplies Land 23,400 14,400 53,500 Liabilities: Salaries payable 11,400 Revenues: Service revenue 33,600 93,400 Interest revenue 8,400 Dividends: 8,400 Equity: Common stock Retained earnings 43,400 25,500 Notes payable Dividends Required: 1. What is the Net Income/(Loss)? $25,500 $11,200 $13,900 $21,100