Stark company has the following adjusted accounts with normal balances at its December 31 year-end. Notes payable Prepaid insurance Interest expense $ 18,000 Accumulated depreciation-Buildings 3,200 Accounts receivable 640 Utilities expense 5,000 Interest payable $ 22,000 5,400 2,000 380 Accounts payable Wages payable Cash Wages expense Insurance expense Common stock Services revenue 1,100 Unearned revenue 1,150 24,000 Supplies expense 340 8,200 Buildings 110,000 2,500 Dividends 6,500 17,000 Depreciation expense-Buildings 5,500 55,000 Supplies 1,150 Retained earnings 49,800