Service revenue $828000 198000 245000 Common stock Equipment Operating expenses Cash 742000 220000 60000 Dividends 36000 Supplies Accounts payable 103000 Accounts receivable 93500 Datained earnings, 1/1/22 438000 Service revenue $828000 198000 245000 Common stock Equipment Operating expenses Cash 742000 220000 60000 Dividends 36000 Supplies Accounts payable 103000 Accounts receivable 93500 Datained earnings, 1/1/22 438000