Yi Min started an engineering firm called Min Engineering. He began operations and completed seven transactions in May, which included his initial investment of $18,000 cash. After those seven transactions, the ledger included the following accounts with normal balances. Cash office supplies Prepaid insurance $ 37,600 890 4,600 office equipment 12,900 Accounts payable 12,900 Common Stock 18,000 Dividends 3,370 Engineering fees earned 36,000 Rent expense 7,540