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 Accumulated depreciation-equipment $33,800 2,160 66,300 20,560 13.750 6,640 21,800 12,000 3,600 5,600 1,900 71.700 7.140 1,640 3.270 15.160 2.530 40.700 21,250