Question 4 These financial statement items are for Riverbed Corporation for the year end, July 31, 2018. Salaries payable $5,760 Salaries expense 51,770 Utilities expense 22,800 Equipment 32,660 Accounts payable 4,140 Service revenue 76,740 Rent revenue 7,860 Bank loan payable 2,680 Common shares, August 1, 2017 15,190 Cash 27,970 Accounts receivable 24,530 Accumulated depreciation-equipment 5,160 Dividends declared 4,420 Depreciation expense 3,730 Interest expense 100 Interest payable 100 Income tax expense 1,500 Retained earnings, August 1, 2017 36,040 Riverbed issued $15,810 of common shares during the year. Prepare a classified statement of financial position at July 31, 2018. RIVERBED CORPORATION Statement of Financial Position Assets Liabilities and Shareholders' Equity