Prepare the balance sheet

Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Supplies Debt investment (long-term) Trademarks Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment $33,850 2,160 65,700 16,610 14,900 5,190 23,800 12,000 3,200 5,400 1,700 70,000 5,690 1,640 3,400 15,090 2,400 38,570 22,400