Supplies 800 Accounts Receivable 4,000 Prepaid Rent 8,000 Prepaid Insurance 2,500 Certificate of Deposit 20,000 Interest Receivable 1,200 Property, Plant & Equipment 40,000 Accumulated Depreciation $ 2,000 Accounts Payable 250 Dividend Payable 750 Unearned Revenue 100 Notes Payable 30,000 Interest Payable 3,000 Income Taxes Payable 26,110 Contributed Capital 10,000 Retained Earnings 47,740 Dividends Declared 0 Decorating Revenue 0 Interest Revenue 0 Wage Expense Utilities Expense O Telephone Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense 0 Interest Expense Income Tax Expense 0