he following items and amounts were taken fromCullumber Company's 2022 income statement and balance sheet, the end of its first year of operations.

Interest expense

$2,000Equipment, net

$56,400Interest payable

550Depreciation expense

3,800Notes payable

12,400Supplies

4,800Sales revenue

54,300Common stock

20,200Cash

2,700Retained earnings

?Salaries and wages expense

16,800Supplies expense

950