These financial statement items are for Wildhorse Company at year-end, July 31, 2022. Salaries and wages payable $1,800 Notes payable (due after 2023) $1,900 Salaries and wages expense 51,000 Cash 15,200 Utilities expense 22,000 Accounts receivable 9,900 Equipment 31,700 Accumulated depreciation-equipment 5,600 Accounts payable 4,800 Owner's drawings 4,300 Service revenue 61,600 Depreciation expense 4,400 Rent revenue 8,500 Owner's capital (beginning of the year) 54,300