Consider the following selected account balances of The Gathering Sound, Inc. at the end of the year: Cost of Sales $7,950 Rent Expense $4,020 Utilities Payable $400 Cash $20,700 Sales $1,700 Accounts Receivable $3,060 Retained Earnings $12,900 Prepaid Insurance $3,250 Utilities Expense $800 Common Stock $7,005 How many of these accounts would appear in The Gathering Sound's year-end balance sheet