The account balances for a company are listed below. All balances are as of Dec. 31, 2021, except where noted otherwise Accounts Payable $ 7,200 Operating Expenses 8,600 Accounts Receivable 8,400 Equipment 74,500 Accrued Expenses 5,600 Furniture 16,600 Prepaid Expenses 500 Notes Payable (due 12/31/23) 20,900 Dividends 2,000 Accumulated Depreciation 10,000 Sales Revenue 89,500 Cash 14,000 Notes Payable (4/30/22) 2,500 Common Stock ??? Cost of Goods Sold 40,800 Goodwill 10,000 Gain on Sale of Equipment 5,500 Retained Earnings (1/1/21) 56,200 Inventory 19,500 Marketable Securities 300 Income Tax Expense 9,750 Loss on Sale of Building 12,450