Do these two amounts agree? a sadrs equity in P2-3B 2-4B These items are taken from financial statements of Beaulieu Limited for the year ended December 31, 2015 $ 8,000 statements discuss (SO 1) Accumulated depreciation-buildings Accounts receivable 7,500 Prepaid insurance Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Common shares Income tax expense Long-term investments Retained earnings. Jan. 1 Dividends 20,000 5,000 20,000 34,000 Service revenue Depreciation expense Insurance expense Salaries expense Utilities expense 33,000 Interest expense Interest revenue Land -Mortgage payable l. Beaulieu started the year with $15,000 of common shares and issued $5,000 more during the year 2. $10,000 of the mortgage payable is due to be repaid within the next year Additional information