These financial statement items are for Snyder Corporation at year-end, July 31, 2017.

Salaries and wages payable$2,580Salaries and wages expense

50,700Utilities expense

22,600Equipment21,000Accounts payable4,100Service revenue

62,100Rent revenue

8,500Notes payable (due 2019)

1,800Common stock

16,000Cash20,200Accounts receivable

12,780Accumulated depreciationequipment

6,000Dividends

5,000Depreciation expense

4,000Retained earnings (beginning of the year)

35,200

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