EL-15 Atlantic Cruise Co. is owned by Irina Temelkova. The following information is an alphabetical listing of financial statement items for the company for the year ended May 31, 2017: Accounts payable $ 47,750 Interest expense $ 20,960 Accounts receivable 42,950 Investments by owner 5,847 Advertising expense 3,640 Maintenance expense 82,870 Building 122,570 Notes payable 379,000 Cash 20,080 Other expenses 66,500 Equipment 553,300 Prepaid insurance 1,283 I. Temelkova, capital, June 1, 2016 311,182 Salaries expense 126,950 I. Temelkova, drawings 33,950 Supplies 16,800 Insurance expense 2,566 Ticket revenue 350,640 EL-15 Atlantic Cruise Co. is owned by Irina Temelkova. The following information is an alphabetical listing of financial statement items for the company for the year ended May 31, 2017: Accounts payable $ 47,750 Interest expense $ 20,960 Accounts receivable 42,950 Investments by owner 5,847 Advertising expense 3,640 Maintenance expense 82,870 Building 122,570 Notes payable 379,000 Cash 20,080 Other expenses 66,500 Equipment 553,300 Prepaid insurance 1,283 I. Temelkova, capital, June 1, 2016 311,182 Salaries expense 126,950 I. Temelkova, drawings 33,950 Supplies 16,800 Insurance expense 2,566 Ticket revenue 350,640