Several Amounts from GM Company at December 31, 2012, Are

Several amounts from GM Company at December 31, 2012, are listed below. Answer the questions.
$\begin{array}{llll}\text { Service revenue } & \$ 817,500 & \text { Salaries expense } & \$ 343,500 \\\text { Dividends paid } & 75,000 & \text { Rent expense } & 129,000 \\\text { Buildings } & 165,000 & \text { Land } & 150,000 \\\text { Accounts payable } & 60,000 & \text { Accounts receivable } & 42,000 \\\text { Capital stock } & 90,000 & \text { Retained earnings, Jan. } 1,2012 & 600,000 \\\text { Utilities expense } & 28,500 & \text { Notes payable } & 45,000 \\\text { Income tax payable } & 6,000 & \text { Income tax expense } & 165,000\end{array}$