Sunland Corporation began operations on January 1, 2025. The following information is available for Sunland on December 31, 2025. Accounts payable $8.200 Notes payable $14,200 Accounts receivable 5,600 Rent expense 13,600 Advertising expense 4,170 Retained earnings ? Cash 6,700 Service revenue 32,600 Common stock 18,600 Supplies 5,500 Dividends 6,100 Supplies expense 1,530 Equipment 30,400