Vermont Ice Cream Co. makes fresh ice cream and distributes it to local ice cream shops to sell in their stores. At December 31, 2020, the accounts for Vermont were as follows: Accounts Payable Accounts Receivable Building A/D-Building Equipment Cash A/D-Equipment Salaries Payable Sales Revenue Inventory Cost of Goods Sold Other Expenses $ 14,400 Land 286,000 8,600 1,156,000 1,008,000 Common Stock 199,400 Loan Payable (long-term) 70,000 Note Payable 10,000 100,000 Insurance Expense 24,000 70,000 Depreciation Expense 58,000 72,800 Supplies 9,200 38,400 Retained Earnings, 1/1 76,000 1,000,000 Salaries Expense 153,600 80,000 Supplies Expense 22,000 500,000 Dividends 10,000 6,000 Ending retained earnings at December 31, 2020 is $302,400 $236,400 $312,400. $76,000