These items are taken from the financial statements of Bramble Corp. at December 31, 2018. Buildings $201,020 Accounts receivable 23,940 Prepaid insurance 8,892 Cash 22,496 Equipment 156,560 Land 116,280 Office expense 1,102 Income tax expense 380 Depreciation expense 10,070 Interest expense 4,940 Common shares 117,800 Retained earnings (January 1, 2018) 76,000 86,640 Accumulated depreciation-building Accounts payable 15,960 Income taxes payable 2,090 Bank loan payable (due July 1, 2020) 177,840 Accumulated depreciation-equipment 35,568 Interest payable 6,840 Sales 26,942 Liabilities and Shareholders' Equity Current Liabilities Accounts Payable $ 15,960 Interest Payable 6,840 Income Tax Payable 2,090 Bank Loan Payable Total Current Liabilities $ Total Liabilities Bank Loan Payable Total Liabilities Shareholders' Equity Common Shares $ Retained Earnings 86,450 Total Shareholders' Equity Total Liabilities and Shareholders' Equity $