Retained earnings (beginning of year) $24,100 Utilities expense 3,000 Equipment 56,000 Accounts payable 15,500 Cash 16,400 Salaries and wages payable 2,800 Common stock 16,500 Dividends 14,400 Service revenue 84,500 Prepaid insurance 3,400 Maintenance and Repairs expense 1,800 Depreciation expense 3,100 Accounts receivable 15,400 Insurance expense 2,500 Salaries and wages expense 45,000