Sheridan Grove Hardware has the following balances in the company ledgers for the year ending December 31: Mortgage Payable $83,300 Interest Expense $7,400 Prepaid Insurance $2,200 Land $24,600 Short-term investments $3,900 Office salaries $70,200 Common Shares $14,300 Sales Salaries $100,700 Cash $5,800 Supplies expense $23,500 Advertising $53,900 Insurance expense $6,300 Accounts Receivable $15,600 Depreciation expense $22,500 Sales revenue $601,900 Income tax expense $5,500 Accounts Payable $7,400 Dividend Payments $7,800 Buildings (Net) $104,700 Interest Income $19,600 Cost of Goods Sold $295,600 Inventory $19,600 Note Payable (due in 9 months) $7,400 Retained Earnings (Beg Bal-Jan 1) $35,900