B Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2022) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable $105,800 12,600 3,200 11,840 82,400 61,200 780 5,300 2,600 60,000 40,000 45,600 9,500 93,600 18,720 3,600

BuildingsAccountsreceivablePrepaidinsuranceCashEquipmentLandInsuranceexpenseDepreciationexpenseInterestexpenseCommonstockRetainedearnings(January1,2022)Accumulateddepreciation-buildingsAccountspayableNotespayableAccumulateddepreciation-equipmentInterestpayable$105,80012,6003,20011,84082,40061,200780$,,3002,60060,00040,00045,6009,50093,60018,7203,600 BuildingsAccountsreceivablePrepaidinsuranceCashEquipmentLandInsuranceexpenseDepreciationexpenseInterestexpenseCommonstockRetainedearnings(January1,2022)Accumulateddepreciation-buildingsAccountspayableNotespayableAccumulateddepreciation-equipmentInterestpayable$105,80012,6003,20011,84082,40061,200780$,,3002,60060,00040,00045,6009,50093,60018,7203,600