Question 5 of 5 < These items are taken from the financial statements of Swifty Corporation for 2022. Retained earnings (beginning of year) $32,740 Utilities expense 2,180 Equipment 67,740 Accounts payable 21,440 Cash 15,020 Salaries and wages payable 6,730 Common stock 12,000 Dividends 12,000 Service revenue 72,240 Prepaid insurance 7,230 Maintenance and repairs expense 1,620 Depreciation expense 3,370 Accounts receivable 14,840 Insurance expense 2,430 Salaries and wages expense 41,240 Accumulated depreciation-equipment 22,520