The following information was taken from the accounts of Green Market, a delicatessen, at December 31, Year 2. The accounts are listed in alphabetical order, and each has a normal balance. 10 Accounts payable Accounts receivable Advertising expense Cash Common stock Cost of goods sold Interest expense Merchandise inventory Prepaid rent $ 609 409 200 419 209 700 61 360 49 Retained earnings, 1/1/Year 2 644 Sales revenue 1,090 Rent expense Salaries expense Gain on sale of land. 220 100 34