Exercise 199 The accounts and information for Blossom Industries are listed below. Accounts payable $1,600 Dividends $3,000 Accounts receivable 5,000 Insurance expense 1,700 Buildings 61,500 Supplies 2,000 Cash 18,500 Notes payable 4,300 Service revenue 27,100 Rent expense 4,200 Common stock 55,000 Salaries and wages expense 13,200 Retained earnings (beginning) 21,100