The Following Data Are for the Grass Is Greener Company

The following data are for the Grass is Greener Company at the end of 2017,after adjustments,except for the calculation of income tax expense.
$$\begin{array} { | l | r | l | } \hline\text { Accounts payable } & \$ 281,700 &\text { Prepaid insurance } & \$ 6,800 \\\hline \text { Property and equipment } & 672,500 &\text { Contributed capital } & 380,600 \\\hline \text { Cost of service expense } & 183,600& \text { Other reverue } & 114,100 \\\hline \text { Supplies } & 216,900& \text { Deferred reverue } & 83,600 \\\hline \text { Service revenue } & 904,000& \text { Depreciation expense } & 57,750 \\\hline \text { Bonds payable } & 229,600 &\text { Accounts receivable } & 607,550 \\\hline \text { Interest receivable } & 4,300 &\text { Rent expense } & 30,500 \\\hline \text { Retained earnings } & 187,400 &\text { Cash } & 351,340 \\\hline \text { Notes payable } & 356,040 &\text { Accrued liabilities } & 23,400 \\\hline \text { Irvestrnents } & 146,400&\text { Prepaid rent } & 11,200 \\\hline \text { Accumulated depreciation } & 128,900& \text { Adrninistrative and general expense (includes interest utilities, etc.) } & 64,300 \\\hline \text { Supplies expense}&336,20 & \text { Income tax payable}&0 \\\hline\end{array}$$