The following financial information was taken from the books of Zone Health Club, a small spa and fitness club: Account Balances as of December 31, Year 2 Accounts receivable $29,800 Accounts payable Salaries payable 7,860 11, 400 Cash 42,200 Dividends 4,900 Operating expense 2,380 Prepaid rent 3,900 Rent expense 7,300. Retained earnings, Beginning 20,300 Salaries expense 30,800 Service revenue 79,400 Supplies 470 2,430 Supplies expense Common stock Unearned revenue Land 16,300 6,920 13,700