Hayer Ul Ap x + ley.com/was/ui/v2/assessment-player/index.html?launchld=515fa818-0735-49f6-9c37-ccd5019d5e06#/question/2 4 Question 3 of 3 < Account Oriole Music Worksheet For the Year Ended December 31, 2020 Income Statement Statement of Financial Position No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 9.328 112 Accounts Receivable 11,448 130 Prepaid Insurance 2,968 157 Equipment 25,440 158 Accumulated Depreciation-Equip 4452 201 Accounts Payable 9.540 212 Salaries and Wages Payable 2,544 311 Share Capital-Ordinary 15,900 320 Retained Earnings 4,770 332 Dividends 11.660 400 Service Revenue 63,600 622 Maintenance and Repairs Expense 1.802 711, Depreciation Expense 2.968 722 Insurance Expense 1,908 726 Salaries and Wages Expense 31.800 732 Utilities Expense 1,484 Totals 39.962 63,600 60,844 37,206 23,638 Net Income 23,638 /50 I