$[$The following information applies to the questions displayed below.$]$

As of December $31$ of the current year, Armani Company$$s records show the following.

Cash $ $11,200$

Accounts receivable $10,200$

Supplies $7,200$

Equipment $6,200$

Accounts payable $13,400$

Common stock $15,200$

Retained earnings, December $31,$ prior year $4,200$

Retained earnings, December $31,$ current year $6,200$

Dividends $14,200$

Consulting revenue $35,400$

Rental revenue $24,400$

Salaries expense $21,200$

Rent expense $13,200$

Selling and administrative expenses $9,200$