The items for the medical practice of Sandhill, MD, are listed below. Retained earnings (October 1) $11,400 Common stock 33,000 Accounts payable 5,900 Equipment 29,500 Service revenue 28,000 Dividends 6,300 Insurance expense 3,800 Cash 12,800 Utilities expense 700 Supplies 3,400 Salaries and wages expense 8,300 Accounts receivable 11,300 Rent expense 2,200