These financial statement items are for Novak Corp. at year-end, July 31, 2017 Salaries and wages payable Salaries and wages expense Supplies expense Equipment Accounts payable Service revenue Rent revenue Notes payable (due in 2020) Common stock Cash Accounts receivable Accumulated depreciation-equipment Dividends Depreciation expense Retained earnings (beginning of the year) 3,980 58,900 16,800 20,400 4,100 67,500 9,700 3,000 16,000 30,300 10,980 7,700 4,000 5,700 35,100