Salaries and wages payable $3,780 Salaries and wages expense 59,200 Supplies expense 16,900 Equipment 20,200 Accounts payable 4,100 Service revenue 67,800 Rent revenue 9,800 Notes payable (due in 2025) 3,000 Common stock 16,000 Cash 30,900 Accounts receivable 10,980 Accumulated depreciation-equipment 7,400 Dividends 4,000 Depreciation expense