Question 25 of 25 < > These items are taken from the financial statements of Sandhill Co. at December 31, 2022. Buildings Accounts receivable $126,960 15,120 Prepaid insurance 3,840 Cash 14,208 Equipment 98,880 Land 73,440 Insurance expense 936 Depreciation expense 6,360 Interest expense 3,120 Common stock 72,000 Retained earnings (January 1, 2022) 48,000 Accumulated depreciation-buildings 54.720 Accounts payable 11,400 Notes payable 112,320 Accumulated depreciation-equipment 22,464 Interest payable 4,320 Service revenue 17,640