Romney's Marketing Company has the following adjusted trial balance at December 31, 2015. No dividends were declared. However, 620 shares ($0.10 par value per share) issued at the end of the year for $3,000 are included below: Cash Debit $ 1,660 Credit Accounts receivable 2,350 Interest receivable 300 Prepaid insurance 1,600 Notes receivable (long- 2,870 term) Equipment 15,300 Accumulated depreciation $ 2,900 Accounts payable 2,350 Accrued expenses 3,830 payable Income taxes payable 2,660 Unearned rent revenue 480 Common Stock (850 85 shares) Additional paid-in capital 3,545 Retained earnings 4,230 Sales revenue 37,050 Interest revenue 160 Rent revenue 630 Wages expense 18,800 Depreciation expense 1,750 Utilities expense 360 Incurance ovnence 730