P3-72B. (Learning Objective 5: Close the books, evaluate retained earnings) The accounts of Spa View Service, Inc., at January 31, 2016, are listed in alphabetical order. Accounts payable.12,700 Interest expense... 800 Accounts receivable.16,600 Note payable, long-term... 15,900 00 Accumulated depreciation, Advertising expense..10,800 Retained earnings, Common sto. Other assets, long-term 13,5 nd ,800 .6 6,500 Prepaid expenses.... 5,800 17,500 January 31, 2015... 8,900 Salary expense. ...1 13,700 27,700 3,400 94,100 3,300 Current portion of long term Salary payable.. note payable.. Depreciation expense-equipment 1,700 Suppli. Dividends declared... 15,000 Supplies expense. Equipment...43,000 Unearned service revenue 1,000 Service revenue. 3,700