The following account balances for Yoda, Inc. pertain to 12/31/X1, which is the end of the company's accounting period. Accounts prior to year-end adjustments Cash Accounts receivable 201 300 Common stock Retained earnings Supplies 14 Dividends declared Building 500 Service revenue Accum. depreciation- building Furniture 280. 140 Salary expense Supplies expense Accum. depreciation- furniture 50 Accounts payable Salary payable Unearned revenue Income tax payable 330 0 Depreciation expense- building Depreciation expense- furniture Income tax expense 35 0 Yoda, Inc. also has the following information pertaining to necessary adjusting entries. 70 317 201 283 190 0 0 0