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The following items are taken from the financial statements of Sunland Company for 2 0 2 2 : Accounts payable $ 1 0 , 2

The following items are taken from the financial statements of Sunland Company for 2022:
Accounts payable
$10,200
Accounts receivable
12,800
Accumulated depreciationequipment 37,000
Advertising expense
21,800
Cash 13,000
Common stock
89,000
Depreciation expense
13,300
Dividends 15,100
Equipment
230,000
Insurance expense
3,100
Notes payable
74,000
Prepaid insurance
6,200
Rent expense
15,000
Retained earnings (beginning)
20,400
Salaries and wages expense
33,300
Salaries and wages payable
3,300
Service revenue 138,000
Supplies 3,100
Supplies expense 5,200
(a)
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