Data Table Account Balance Account Balance $ Dividends Utilities expense Accounts receivable Delivery expense Retained earnings Salary expense 3,400 Common stock 1,800 Accounts payable 5,800 Service revenue 400 Equipment 4,300 Note payable 8,600 Cash 17,000 4,100 20,600 30,000 23,000 19,000 Balance Account Debit Credit Accounts payable Common stock Total