Listed in alphabetical order, the following selected items (in thousands) were taken from Parker Information Technology Company's December 31, 2021, financial statements:

1. L BS Accounts payable

$ 810

7.________________Rent expense

$4,800

2.________________Accounts receivable

900

8.________________S. Parker, capital, Jan.1

6,600

3.________________Cash

3,500

9.________________S. Parker, drawings

3,900

4.________________Consulting revenue

15,730

10.________________Salaries expense

3,200

5.________________Equipment

5,700

11.________________Utilities expense

350

6.________________Interest expense

790