Single$-$Step Income Statement and Balance Sheet

The following information for Rogers Enterprises is available at December $31$ and includes all of Rogers$$ financial statement amounts except retained earnings:

Accounts receivable $$72,920$ Property, plant, and equipment $$90,000$

Cash $13,240$ Rent expense $135,000$

Common shares $(10,000$ issued$)61,600$ Retained earnings $?$

Income taxes expense $13,000$ Salaries expense $235,200$

Income taxes payable $4,150$ Salaries payable $15,710$

Interest expense $15,400$ Service revenue $463,000$

Notes payable $($due in $10$ years$)25,000$ Supplies $42,400$

Prepaid rent $($building$)31,500$ Supplies expense $34,900$