Keria Corp. prepared the following random list of assets, liabilities, revenues, and expenses from its December 31, 2014, accounting records. The beginning retained earnings as of January 1, 2014, was $43,100 and the owner, Keria Staple, received dividends of $14,600 during the year. Prepare the balance sheet for Keria Corp. as of December 31, 2014.

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