Splish Brothers Inc. began operations on January 1, 2017. The following information is available for Splish Brothers Inc. on December 31, 2017. Accounts payable $ 6,700 Notes payable $ 10,400 Accounts receivable 3,700 Rent expense 11,700 Advertising expense 4,450 Retained earnings ? Cash 4,800 Service revenue 28,400 Common stock 16,700 Supplies 3,600 Dividends 4,200 Supplies expense 1,250 Equipment 28,500