The following information is available for AKDE Inc.

$\backslash$table$[[$Accounts payable,$8,000],[$Accounts receivable,$14,000],[$Accumulated depreciation,$6,000],[$Cash$,10,000],[$Dividends paid,$6,000],[$Income tax expense,$4,600],[$Miscellaneous expenses,$3,500],[$Office equipment,$36,000],[$Owner$\text{'}$s capital,$28,000],[$Prepaid insurance,$2,800],[$Rent expense,$3,000],[$Retained earnings, beginning,$15,000],[$Salaries expense,$7,000],[$Service revenue,$28,500],[$Deferred revenue,$2,000],[$Utilities expense,$700]]$