These financial statement items are for Ayayai Company at year-end, July 31, 2022 Notes payable long-termi $ 1,600 Cash 13,000 9.000 5,500 Salaries and wages payable $1.500 Salaries and wages expense 51,000 Utilities expense 22,000 Equipment 29,000 Accounts payable 4,500 Service revenue 60,500 Rent revenue 8.000 Common stock 28.400 Accounts receivable Accumulated depreciation-equipment Dividends Depreciation expense Retained earnings (beginning of the year) 2.500 3,500 20,000 Ayayar Company Balance Sheet Assets Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity