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need balance sheet Depreciation expense Accounts receivable Insurance expense Salaries expense Accumulated depreciation-equipment Income tax expense Supplies Operating expense Supplies expense Bank loan payable, due

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Depreciation expense Accounts receivable Insurance expense Salaries expense Accumulated depreciation-equipment Income tax expense Supplies Operating expense Supplies expense Bank loan payable, due 2024 Trading investments Accumulated depreciation--buildings Interest expense Interest revenue 19.00 5.700 13.700 1,700 124,300 17.600 6,000 200 39.400 1,000 15,500 18,000 17.500 1,500 500 Additional information: 1. Cullumber started the year with $31.000 ot common shares and sued 54 700 more during the year 2. Cullumber must pay $1.500 of the bank loan payable next year in 2022 ta 9 COMPRE These items are taken from the financial statements of Cullumber Corporation for the year ended December 31, 2021: Retained earnings, January 1 Cash Salaries payable Utilities expense Equipment Accounts payable Buildings Common shares Dividends declared Service revenue Prepaid insurance Repairs and maintenance expense Land Depreciation expense Accounts receivable Insurance cente Solaris expand Accumulated depreciation equipment Income tako Super Operating one Supplies expense $214,000 14.900 3,000 2,000 58,500 17.000 63,500 35,700 4.000 212,900 2,500 2.800 174,000 5.700 13700 1.700 124 300 17.800 6.000 200 39,400

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