The following is selected information related to Cullumber Company at December 31, 2027. Cullumber reports financial information monthly. Accounts Payable $3,840 Salaries and Wages Expense $21,120 Cash 11.520 Notes Payable 32,000 Advertising Expense 7,680 Rent Expense 12,544 Service Revenue 69,120 Accounts Receivable 17,280 Equipment 37,120 Dividends 9,600