Property, plant, and equipment 2863523 202.100 Accumulated depreciation (49.910) 140.100) $616 550 5458.400 Accounts payable $54,020 $49.730 13.020 19.230 Accrued expenses payable 140,000 75 500 Bonds payable Common shares 250.000 206.000 159.510 107,940 Retained earnings 5616.550 5458.400 Revenues 5292.000 Sales 2100 Gainon disposal of equipment 300,300