The records of R. Levy, Interior Decorator, show the following information for the year-end December 31: $18,300 $12,000 Supplies 202,800 Cash 12,600 4,500 Accounts Receivable 31,800 29,100 Advertising Expense 5,100 600 Salaries Expense 90,000 22,500 5,400 Notes Payable Decorating Fees Earned Insurance Expense Supplies expense Miscellaneous Expense Common Stock Retained Earnings 34,800 Rent Expense ? Accounts Payable