Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Supplies Debt investment (long-term) Trademarks Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense $33,820 2,160 63,900 16,060 13,950 5,910 23,500 12,000 3,900 5,800 2,400 71,100 6,410 1,640 3,330 13,630 2,470 40,250 SuppliesDebtinvestment(long-term)TrademarksServicerevenuePrepaidinsuranceMaintenanceandrepairsexpenseDepreciationexpenseAccountsreceivableInsuranceexpenseSalariesandwagesexpenseAccumulateddepreciation-equipment3,9005,8002,40071,1006,4101,6403,33013,6302,47040,25021,450 WILHORSE CO. Balance Sheet Assets 5 5 2.20 : Liabilities and Stockholders' Equity $ $ 5 Liabilities and Stockholders' Equity $ 5