West End Inc., an auto mechanic shop, has the following account balances, given in no certain order, for the quarter ended March 31, 2019. Based on the information provided, prepare West End's annual financial statements (omit the Statement of Cash Flows). Electricity expense $ 2,365 Accounts payable 4,835 Dividends 1,200 Garage machines 145,000 Office Supplies 235 Repair revenue 68,245 Mortgage interest expense 12,240 Accounts receivable 2,580 Retained earnings 23,600 Miscellaneous expenses 725 Cash 10,745 Common stock 150,000 Garage supplies 1,565 Real estate tax expense 5,200 Waiting room furniture 3,450 Machine maintenance expense 1,375 Mechanic shop 185,000 Mortgage payable 125,000 Prepare West End's annual financial statements. (Omit the Statement of Cash Flows.)