22:The following items are taken from the financial statements of the Sheridan Service for the year ending December 31, 2020:

Accounts payable	$ 17800
Accounts receivable	11100
Accumulated depreciation equipment	27600
Advertising expense	20500
Cash	15300
Owners capital (1/1/20)	41400
Owners drawings	14000
Depreciation expense	12000
Equipment	222800
Insurance expense	3100
Note payable, due 6/30/21	70500
Prepaid insurance (12-month policy)	5800
Rent expense	17100
Salaries and wages expense	32400
Service revenue	135000
Supplies	4000
Supplies expense	6000

What is the book value of the equipment at December 31, 2020?

$250400

$183200

$195200

$222800

1500 Swifty's Place recorded the following data:

		Units
Date		Received	Sold	On Hand		Unit Cost
1/1 Inventory				500		$2.10
1/8 Purchase		1000		1500		3.00
1/12 Sold			1160	340

The weighted-average unit cost of the inventory at January 31 is:

$2.60

$2.70

$3.40

$2.10