The following accounts and balances are taken from Moore Company's adjusted trial balance: Which one of the answers below would be correct?

Accounts Payable	$12,000
Accounts Receivable	$2,800
Accumulated Depreciation	$1,100
Depreciation Expense	$1,000
Dividends	$2,700
Insurance Expense	$2,500
Interest Revenue	$1,340
Prepaid Insurance	$2,120
Retained Earnings	$10,400
Salary Expense	$25,100
Service Revenue	$37,800

1. $39,140
2. $7,840
3. $10,540
4. $18,240