These financial statement items are for Crane Company at year-end, July 31, 2022. Salaries and wages payable $2,400 Notes payable (due after 2023) $1,900 Salaries and wages expense 52,000 Cash 15,100 Utilities expense 22,300 Accounts receivable 10,200 Equipment 30,900 Accumulated depreciation-equipment 6,400 Accounts payable 4,600 Owner's drawings 3,000 Service revenue 63,400 Depreciation expense 4,100 Rent revenue 8,400 Owner's capital (beginning of the year) 50,500