Eva Event Service had cash of $33,600, accounts receivable of $18,900, accounts payable of $10,400, common stock of $29,200, and retained earnings of $12,900 at the beginning of 2013. During the year, Eva paid a $9,400 cash dividend to stockholders and had operating expenses of $3,000 and salary expenses of $35,700 while generating $71,800 in service revenue, leaving retained earnings at $36,600.