please be sure the answer fits in the blank statement, thank you.

The Sunland Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021: 12,400 Accounts payable 4,700 Income tax payable 28,700 Accounts receivable 3,600 Insurance expense 5.300 Accumulated depreciation-equipment 2,100 Prepaid insurance Cash 18,000 Rent expense 6,000 Common shares 14,010 Retained earnings 19.790 4.300 Depreciation expense 46,550 Salaries expense Dividends declared 1.900 Salaries payable 3,450 Equipment 24,100 Supplies 700 Fees earned 87,500 Supplies expense 4,100 Income tax expense 4,700 Utilities expense 2,400 During the year ended February 28, 2021.common shares were issued for $5,000. SUNLAND CORPORATION Statement of Financial Position February 28, 2021 Assets 5 V: Liabilities and Shareholders' Equity $