These financial statement items are for Ivanhoe Company at year-end, July 31, 2020. Salaries and wages payable Salaries and wages expense Utilities expense Equipment Accounts payable Service revenue Rent revenue $1,800 51.900 22,900 31,900 5,000 63,300 8,400 Notes payable (long-term) Cash Accounts receivable Accumulated depreciation-equipment Owner's drawings Depreciation expense Owner's Capital (beginning of the year) $2,000 15,600 10.700 6,500 2,600 4,500 53,100 These financial statement items are for Ivanhoe Company at year-end, July 31, 2020. Salaries and wages payable Salaries and wages expense Utilities expense Equipment Accounts payable Service revenue Rent revenue $1,800 51.900 22,900 31,900 5,000 63,300 8,400 Notes payable (long-term) Cash Accounts receivable Accumulated depreciation-equipment Owner's drawings Depreciation expense Owner's Capital (beginning of the year) $2,000 15,600 10.700 6,500 2,600 4,500 53,100