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 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