Romneys Marketing Company has the following adjusted trial balance at the end of the current year. The company issued 420 shares at the end of the year for $4,200 cash (for a total of 840 shares at the end of the year). The effect of this transaction is included below.

DebitCreditCash $2,700 Accounts receivable 3,400 Interest receivable 220 Prepaid insurance 2,800 Notes receivable (long-term) 4,000 Equipment 17,090 Accumulated depreciation $4,200 Accounts payable 3,600 Accrued expenses payable 4,520 Income taxes payable 3,300 Deferred rent revenue 1,100 Contributed capital (840 shares) 4,900 Retained earnings 3,440 Dividends declared 720 Sales revenue 43,300 Interest revenue 220 Rent revenue 1,400 Wages expense 20,700 Depreciation expense 2,400 Utilities expense 500 Insurance expense 1,350 Rent expense 10,200 Income tax expense 3,900 Total $69,260 $69,260

Prepare a statement of financial position in good form at the end of the current year