These financial statement items are for Cullumber Company at year-end, July 31, 2022. Salaries and wages payable $3,900 Salaries and wages expense 59,100 Supplies expense 16,800 Equipment 17,000 Accounts payable 4,100 Service revenue 67,700 Rent revenue 9,700 Notes payable (due in 2025) 3,300 Common stock 16,000 Cash 35,100 Accounts receivable 11,300 Accumulated depreciation-equipment 7,600 Dividends 4,000 Depreciation expense 4,000 Retained earnings (beginning of the year) 35,000