10. The following items are taken from the financial statements of Tracy Company for 2022: Accounts payable Accounts receivable Accumulated depreciation-equipment Advertising expense Cash Common stock Depreciation expense Dividends Equipment $ 10,000 11,000 38,000 21,000 14,000 90,000 12,000 15,000 210,000 Insurance expense 3,000 Notes payable 70,000 Prepaid insurance 6,000 Rent expense 17,000 Retained earnings (beginning) 12,000 Salaries and wages expense 34,000 Salaries and wages payable 3,000 Service revenue 130,000 Supplies 4,000 Supplies expense 6,000