Sunland Company began operations on January 1, 2017. The following information is available for Sunland Company on December 31, 2017. Accounts payable Accounts receivable Advertising expense Cash Common stock Dividends Equipment $6,000 3,000 4,240 4,100 16,000 3,500 27,800 Notes payable Rent expense Retained earnings Service revenue Supplies Supplies expense $9,000 11,000 ? 27,000 2,900 1,460