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

Notes payable	$ 11,000	Accumulated depreciationBuildings	$ 15,000
Prepaid insurance	2,500	Accounts receivable	4,000
Interest expense	500	Utilities expense	1,300
Accounts payable	1,500	Interest payable	100
Wages payable	400	Unearned revenue	800
Cash	10,000	Supplies expense	200
Wages expense	7,500	Buildings	40,000
Insurance expense	1,800	Dividends	3,000
Common stock	10,000	Depreciation expenseBuildings	2,000
Services revenue	20,000	Supplies	800
		Retained earnings	14,800

Use the adjusted accounts for Stark Company to prepare the balance sheet at December 31. The Retained Earnings account balance was $14,800 on December 31 of the prior year.