Capri Company began the current period with a $41,000 credit balance in the Retained Earnings account. At the end of the period, the company’s adjusted account balances include the following temporary accounts with normal balances.

Services revenue $ 92,000 Interest revenue $ 9,200
Salaries expense 40,500 Dividends 16,000
Depreciation expense 8,400 Utilities expense 6,400