The following items are taken from the financial statements of Sarasota Company for the year ending December 31, 2022:

Accounts payable		$ 17,700
Accounts receivable		6,500
Accumulated depreciationequipment		5,500
Bonds payable		18,500
Cash		25,000
Common stock		25,700
Cost of goods sold		27,800
Depreciation expense		4,300
Dividends		5,900
Equipment		48,500
Interest expense		2,900
Patents		12,100
Retained earnings, January 1, 2022		21,900
Salaries and wages expense		5,600
Sales revenue		53,200
Supplies		3,900