Roger's Corporation's capital structure consists of 100,000 shares of common stock. At December 31, 2021 an analysis of the accounts and discussions with company officials revealed the following information: Sales revenue Discontinued operations loss before tax Selling expenses Cash Accounts receivable Common stock Cost of goods sold Accumulated depreciation-machinery Dividend revenue Unearned service revenue Interest payable Land Patents Retained earnings, January 1, 2021 Interest expense Administrative expenses Dividends declared Allowance for doubtful accounts Notes navable (maturity 7/1/26) $2,335,000 172,000 175,280 60,000 90,000 200,000 1,156,920 180,000 22,500 I 43,200 1,000 370,000 100,000 270,000 212.810 236,990 24,000 5,000 200 000