These financial statement items are for Crane Company at year-end, July 31, 2022. Salaries and wages payable $2,510 Salaries and wages expense 51,800 Utilities expense 22,500 Equipment 23,600 Accounts payable 5,500 Service revenue 62,200 Rent revenue 8,900 Notes payable (due 2024) 1,900 Common stock 17.500 Cash 20,500 Accounts receivable 12,590 Accumulated depreciation-equipment 5,100 Dividends 5,900 Depreciation expense 3,600 Retained earnings (beginning of the year) 36,880