The income statement of Dolan Corporation for 2012 included the following items:

Interest revenue $131,000

Salaries and wages expense 170,000

Insurance expense 15,200

The following balances have been excerpted from Dolan Corporation's balance sheets:

 The cash received for interest during 2012 was

$112,800.

$127,800.

$131,000.

$134,200.

December 31, 2012 $18,200 December 31, 2011 $15,000 Interest receivable Salaries and wages payable Prepaid insurance 17,800 2,200 8,400 3,000