These financial statement items are for Crane Corporation at year end, July 31, 2024: Operating expenses $32,500 Salaries expense 47,700 Deferred revenue 15,500 Utilities expense 2,500 Equipment 64.940 Accounts payable 4,020 Service revenue 113,600 Rent income 19,500 Common shares 26,000 Cash 5.260 Accounts receivable 16,100 Accumulated depreciation-equipment 6,700