Question 13 These financial statement items are for Sheffield Company at year-end, July 31, 2019. Salaries and wages payable Salaries and Utilities expense Equipment Accounts payable Service revenue Rent revenue Common Stock S 2,300 51,400 22,900 31,200 4,500 63,000 8,700 30,500 S 1,600 13,600 10,900 6,000 4,400 3,900 21,700 Notes payable (long-term) Cash Accounts receivable wages expense Dividends Retained Earnings (beginning of the year)