Buildings I $93,104 Accounts receivable Prepaid insurance 11,088 2,816 Cash 10,419 Equipment 72,512 Land 53,856 Insurance expense 686 Depreciation expense 4,664 Interest expense 2,288 Common stock 52,800 Retained earnings (January 1, 2022) 35,199 Accumulated depreciation-buildings 40,128 Accounts payable 8,360 Notes payable 82,368 Accumulated depreciation-equipment 16,474 Interest payable 3,168 Service revenue 12,936