Van Occupanther is the bookkeeper for Roscoe Company. Van has been trying to get the balance sheet of Roscoe Company to balance. Roscoe's balance sheet is as follows.

Cash

$9,400

Accounts payable

$25,000

Supplies

7,100

Accounts receivable

(19,500)

Equipment

45,000

Common stock

40,000

Dividends

9,200

Retained earnings

25,200

Total assets

$70,700

Total liabilities and stockholders' equity

$70,700