These financial statement items are for Vaughn Manufacturing at year-end, July 31, 2017. Salaries and wages payable $ 3,580 Salaries and wages expense 59.100 Supplies expense 17,100 Equipment Accounts payable 20,000 4,100 Service revenue 67.700 Rent revenue 10,000 Notes payable (due in 2020) 3,300 Common stock 16,000 Cash 30,200 Accounts receivable 11,280 Accumulated depreciation-equipment 7,100 Dividends 4,000 Depreciation expense 5,100 Retained earnings (beginning of the year) 35,000