These financial statement items are for Cullumber Company at year-end, July 31, 2020. $2,400 Notes payable (long-term) $ 1,900 Salaries and wages payable Salaries and wages expense 51,400 Cash 14,800 Utilities expense 22,300 Accounts receivable 9,600 Equipment 30,700 Accumulated depreciationequipment 6,100 Accounts payable 4,600 Owner's drawings 3,900 Service revenue 61,100 Depreciation expense 3,800 Rent revenue 8,100 Owner's Capital (beginning of the year) 52,300 July 31, 2020 Assets Current Assets Cash $ Accounts Receivable Total Current Assets $ Property, Plant and Equipment Equipment Less : Accumulated Depreciation Equipment Total Assets $ Current Liabilities $ $ Long-term Liabilities Owner's Equity