The ledger of Blossom Corporation has the following account balances at the company's first year end of October 31, 2022. Accounts payable $3,090 Interest payable 210 Accounts receivable 4,410 Prepaid rent $2,520 Accumulated depreciation-equipment 6,060 Rent expense 750 Bank loan payable 7,700 Salaries expense 6,200 Cash 15,990 Salaries payable 1,300 Common shares 22,300 Service revenue 12,640 Deferred revenue 2,860 Supplies 2,330 Depreciation expense 2,020 Supplies expense 620 Dividends declared 210 Utilities expense 480 Equipment 20,200 Interest expense 430