These items are taken from the financial statements of Carla Vista Corporation for the year ended December 31, 2021: Retained earnings, January 1 $216,000 Cash 11,900 Salaries payable 3,000 Utilities expense 2,000 Equipment 60,000 Accounts payable 19.000 Buildings 63.000 Common shares 37,200 Dividends declared 3,000 Service revenue 213.400 Prepaid insurance 2,500 Repairs and maintenance expense 2,800 Land 182.500 Depreciation expense 6.200 Accounts receivable 14,700