The following financial statement items are for Sandhill Corporation at its fiscal yearend, July 31, 2027. Operating expenses Salaries and wages expense Unearned sales revenue Utilities expense Equipment Accounts payable Service revenue Rent revenue Common stock Cash Accounts receivable Accumulated depreciation-equipment Interest payable $34,800 45,200 12,400 2,900 63,800 4,280 114,000 20,000 25,900 5,160 18,900 6,420 1,200 1,000