The Sky Blue Corporation has the following adjusted trial balance at December $31.$

$\backslash$table$[[,$Debit,Credit$],[$Cash$,1,230,],[$Accounts Receivable,$2,000,],[$Prepaid Insurance,$2,300,],[$Notes Receivable $(-$long$-$term$),3,000,],[$Equipment$,12,000,],[$Accumulated Depreciation,,$2,600],[$Accounts Payable,$5,420,],[$Salaries and Wages Payable,$1,000,],[$Income Taxes Payable,$2,900,],[$Deferred Revenue,,$600],[$Common Stock,,$2,400],[$Retained Earnings,$1,000,],[$Dividends$,300,],[$Sales Revenue,,$42,030],[$Rent Revenue,$21,600,300],[$Salaries and Wages Expense,$1,300,],[$Depreciation Expense,$4,220,],[$Utilities Expense,$1,400,],[$Insurance Expense,$6,000,],[$Rent Expense,$2,900,],[$Income Tax Expense,$58,250,$$$58,250$