Sunland Limited reports the following statement of financial position accounts, in alphabetical order: Accounts payable $1,650 Accounts receivable 13,100 Bank loan payable 32,300 Cash Common shares Equipment Income tax payable 1,600 Intangible assets Interest payable Inventory Prepaid insurance1,000 Retained earnings 38,000 Salaries payable Supplies Unearned revenue 1,600 Vehicless 9,450 20,000 31,500 5,700 300 9,900 900 2,700 23,000