The Swifty Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021: Accounts payable 12,800 Income tax payable 4,400 Accounts receivable 27,400 Insurance expense 3,400 Accumulated depreciation-equipment 5,600 Prepaid insurance 2,800 Cash 17,200 Rent expense 5,900 Common shares 13,250 Retained earnings 20,250 Depreciation expense 4,600 Salaries expense 47,750 Dividends declared 2,000 Salaries payable 3,350 Equipment 23,600 Supplies 2,100 Fees earned 88,400 Supplies expense 4,200 Income tax expense 4,600 Utilities expense 2,500 During the year ended February 28, 2021, common shares were issued for $5,000.