The Bramble Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021: Accounts payable 13,200 Income tax payable 4,400 Accounts receivable 29,100 Insurance expense 3,400 Accumulated depreciation-equipment 5,200 Prepaid insurance 2,300 Cash 17,400 Rent expense 5,800 Common shares 12,070 Retained earnings 19,830 Depreciation expense 4,200 Salaries expense 46,450 Dividends declared 2,000 Salaries payable 2,950 Equipment 23,700 Supplies 700 Fees earned 88,200 Supplies expense 3,900 4,600 Income tax expense Utilities expense 2,300 During the year ended February 28, 2021, common shares were issued for $5,000.