Salaries and wages payable $1,700 Notes payable (long-term) $1,600 Salaries and wages expense 51,500 Cash 13,400 Utilities expense 22,500 Accounts receivable Equipment 29.400 Accumulated depreciation-equipment 6,200 Accounts payable 4,500 Dividends 2,600 Service revenue 63,200 Depreciation expense 4,500 Rent revenue 8,900 Retained earnings (beginning of the year) 22,000 Common stock 25,200 Blue Spruce Company Retained Earnings statement $ $