The completed financial statement columns of the worksheet for Ayayai Company are as follows. Ayayai Company Worksheet For the Year Ended December 31, 2019 Account Account Titles No. 101 Cash Income Statement Balance Sheet Dr. Cr. Dr. Cr. 8,800 112 Accounts Receivable 11,000 130 Prepaid Insurance 3,000 157 158 Equipment Accumulated Depreciation-Equip. 23,900 4,600 201 Accounts Payable 8,800 212 Salaries and Wages Payable 2,400 311 Common Stock 11,900 320 Retained Earnings 7,800 332 Dividends 11,500 400 Service Revenue 60,300 622 Maintenance and Repairs Expense 1,400 711 Depreciation Expense 3,000 722 Insurance Expense 1,900 726 Salaries and Wages Expense 30,100 732 Utilities Expense 1,200 Totals 37,600 60,300 58,200 35,500 Net Income 22,700 22,700 60,300 60,300 58,200 58,200