$33,380 Retained earnings (beginning of year) Utilities expense 2,150 Equipment 63,800 Accounts payable 18,340 Cash 14,300 Salaries and wages payable 5,510 Common stock 23,200 Dividends 12,000 Supplies 3,500 Debt investment (long-term) 6,300 Trademarks 2,100 72,760 Service revenue Prepaid insurance 6,010 Maintenance and repairs expense 1,650 Depreciation expense 3,140 Accounts receivable 15,650 2,660 Insurance expense Salaries and wages expense 41,730 Accumulated depreciation-equipment 21,800 CARLA VISTA CO. Balance Sheet Assets $ $ Liabilities and Stockholders' Equity $ $ eTextbook and Media