Sncellem TENTUL Account DaNCES December 31, 2013, and that an income SLALEMENLEMS IENTUL ACUVILIES mat occuncu umy the year then ended. Accounts receivable Depreciation expense Land Cost of goods sold Retained earnings Cash Equipment Supplies Accounts payable Service revenue $ 32,800 11,000 26,500 86,000 61,500 10,700 68,500 5,100 21,700 28,200 Interest expense 2,700 Common stock 8,000 Income tax expense 13,440 Accumulated depreciation 44,000 Long-term debt 35,000 Supplies expense 13,500 Merchandise inventory 26,600 Net sales 141,000 Required: a. Calculate the total current assets at December 31, 2019. b. Calculate the total liabilities and stockholders' equity at December 31, 2019. c. Calculate the earnings from operations (operating income) for the year ended December 31, 2019. d. Calculate the net income (or loss) for the year ended December 31, 2019. e. What was the average income tax rate for Pope's Garage for 2019? f. If $19,000 of dividends had been declared and paid during the year, what was the January 1, 2019, balance of retained earnings? a. Total current assets b. Total liabilities and stockholders' equity c. Operating income d. e. Average income tax rate f. Retained earnings %