These financial statement items are for Crane Company at year-end, July 31, 2022. Salaries and wages payable $2,600 Salaries and wages expense 50,900 Utilities expense 24,000 Equipment 22,100 Accounts payable 4,400 Service revenue 60,600 Rent revenue 8,900 Notes payable (due 2024) 1,750 Common stock 20,000 Cash 21,800 Accounts receivable 12,530 Accumulated depreciation-equipment 5,800. Dividends 5,500 Depreciation expense 3,600 Retained earnings (beginning of the year) 36,380