World Services Inc. has provided the following information pertaining to the month ended October 31, 2022:

\begin{tabular}{|l|r|l|l|r|} \hline Sales revenue & $100,000 & & Supplies expense & $1,500 \\ \hline Interest expense & 6,900 & & Rent expense & 4,000 \\ \hline Cost of goods sold & 60,000 & & Salaries expense & 9,500 \\ \hline Dividends paid & 5,000 & & Utilities expense & 1,100 \\ \hline Advertising expense & 4,500 & & Loss on sale of land & 3,200 \\ \hline Dividends declared & 7,100 & & Income tax expense & 3,800 \\ \hline Unearned revenues & 6,100 & & & \\ \hline \end{tabular}