The following information is given for Snekora Mining Inc.. for the year ended December 31, 2018. The account balances (all of which had their normal balance of debit or credit) at the beginning of 2018 (January 1, 2018) were as follows: Accounts Payable Accounts Receivable Income Tax Payable Prepaid Supplies (Feed and Straw) Interest Payable Land (cost) Wages Payable Buildings (cost) Notes Payable (due in 2022) Accumulated Depreciation Common Shares Equipment Retained Earnings, 12/31/2017 Accumulated Depreciation (Equipment) S 2,200 S 23.700 $ 4,400 $ 15,100 $ 27,800 $ 2,700 S167,000 $14,200 S115,000 $ 60,000 Buildings) S 36,000 $ 150,000 $ 57,000 S55,200 16,500