The following information is taken from the records of Sara Inc. at December 31, 2022. Cash $35,000 Bank Loan $20,000 Land $100,000 Net Income $30,000 Equipment $15,000 Accounts Payable $22,000 Insurance Expense ? Accounts Receivable $72,000 Revenue $41,000 Miscellaneous Expense $3,000 Office Supplies Expense $5,500 How much is insurance expense