The accounts in the ledger of Sandhill Delivery Service contain the following balances on July 31, 2022. Accounts Receivable Accounts Payable Cash Equipment Maintenance and Repairs Expense Insurance Expense Notes Payable (due 2025) $14.600 9.600 ? 59.470 3.658 780 30.050 Prepaid Insurance Service Revenue Dividends Common Stock Salaries and Wages Expense Salaries and Wages Payable Retained Earnings (July 1, 2022) $3,900 17,200 820 40.110 9,028 930 6,900