Stark company has the following adjusted accounts with normal balances at its December $31$ year$-$end.

Notes payable $ $22,000$ Accumulated depreciation$$Buildings $ $26,000$

Prepaid insurance $3,600$ Accounts receivable $6,200$

Interest expense $720$ Utilities expense $2,400$

Accounts payable $7,000$ Interest payable $540$

Wages payable $1,500$ Unearned revenue $1,350$

Cash $32,000$ Supplies expense $420$

Wages expense $8,600$ Buildings $150,000$

Insurance expense $2,900$ Dividends $8,500$

Common stock $21,000$ Depreciation expense$$Buildings $7,500$

Services revenue $75,000$ Supplies $1,350$

Retained earnings