https://education.wiley.com/was/ui/v2/question-player/ These items are taken from the financial statements of Sheridan Company for 2022. Retained earnings (beginning of year) $35,340 2,140 Utilities expense 64,500 Equipment Accounts payable 15,640 14,290 Cash Salaries and wages payable 7,920 Common stock 22,300 Dividends 12,000 Supplies 3,000 Debt investment (long-term) 6,200 Trademarks 2,400 Service revenue 70,700 Prepaid insurance 8,420 Maintenance and repairs expense 1,660 Depreciation expense 3,120 Accounts receivable 13,630 Insurance expense 2,680 Salaries and wages expense 39,650 Accumulated depreciation-equipment 21.790