The following information was taken from the accounts of Green Market, a small grocery store, at December 31, Year 1. The accounts are listed in alphabetical order, and all have normal balances. Dollar amounts are given in thousands. Accounts payable Accounts receivable Advertising expense Cash Common stock $ 610 410 200 420 210 Cost of goods sold 700 Interest expense Prepaid rent 60 Merchandise inventory 350 50 Retained earnings, 1/1/Year 1 645 Sales revenue 1,100 Rent expense Salaries expense Gain on sale of land 230 100 45