The accounts in the general ledger of Sandhill Company as of March 31 of the current year are listed in alphabetical order as follows. All accounts have normal balances. The balance of the Cash account has been intentionally omitted. Account Amount Accounts payable $15,600 Accounts receivable 35,900 Cash ? G. Smith, capital 28,800 G. Smith, drawings 16,860 Insurance expense 460 Interest expense 1,280 Notes payable 16,800 Rent expense 16,800 Salaries expense 35,800 Service revenue 69,710 Supplies 1,920 Supplies expense 2,500 Unearned revenue 5,650 Utilities expense 2,590