2018 2019 2018 2019 Cash $1,100 $1,400 Accounts payable $2,800 $5,200 Accounts receivable $2,300 $5,700 Utilities payable $1,800 $2,500 Inventory $3,000 $4,200 Wages payable $2,100 $2,700 Prepaid insurance $1,000 $1,300 Notes payable $12,000 $14,000 Equipment $13,000 $13,000 Interest payable $900 $1,100 Accum. depreciation ($2,100) ($2,800) Common stock $5,000 $5,000 Land $8,000 $7,800 Retained earnings $1,700 $100 $26,300 $30,600 $26,300 $30