1 228 with the total liabilities and shareholdens' equity in P2-3B. Do these two amou P2-4B These items are taken from financial statements of Beaulieu Limited for the year ended December 31, 2018 $ 11,170 105,000 Buildings Accumulated depreciation-equipment 19,200 Accounts payable Salaries payable Common shares 9,550 6,170 45,000 Accumulated depreciation-buildings 12,000 Accounts receivable Prepaid insurance Income tax expense Long-term investments Retained earnings, January Dividends declared Service revenue Depreciation expense Insurance expense Salaries expense Utilities expense Interest expense Interest revenue Land Mortgage payable 7,500 250 32,000 5,000 20,000 34,000 3,500 193,100 5,400 2,400 145,600 3,700 8,000 500 145,800 175,800 1. Beaulieu started the year with $25,000 of common shares and issued $20,000 more during the year. 2. S35,100 of the mortgage payable is due to be repaid within the next year Additional information