Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $640 were declared at the end of the year, and 630 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,520 in cash (for a total at the end of the year of 800 shares). These effects are included below: 130 Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit Credit Cash $ 1,550 Accounts receivable 2,240 Interest receivable Prepaid insurance 1,640 Long-term notes receivable 2,820 Equipment 15,100 Accumulated depreciation $ 2,940 Accounts payable 2,240 Dividends payable 640 Accrued expenses payable 3,800 Income taxes payable 2,520 Unearned rent revenue 320 Common Stock (800 shares) 80 Additional paid-in capital 3,500 Retained earnings 2,330 Sales revenue 37, 350 Interest revenue 150 Rent revenue 600 Wages expense 18,100 Depreciation expense 1,789 Utilities expense 340 Insurance expense 750 Rent expense 9,300 Income tax expense 2,720 Total $ 56,470 $ 56,470