These items are taken from the accounting records of Entity A at its December 31, 2022 year end. Accounts payable Accounts receivable Accumulated depreciation building Building $ A 834 810 670 2,420 Cash 1,270 Copyright Common stock Depreciation expense Dividends Income tax expense Income tax payable Insurance expense 16,900 1,800 335 325 165 135 210 Interest expense 400 Inventory 967 Investment in land 14,200 Land 3,100 Marketable securities (short-term) 1,200 Mortgage payable (due 2032) 3,500 Note payable (due 2023) 61 Prepaid insurance 60 Retained earnings (beginning) 1,600 Salaries and wages expense 1,060 Salaries and wages payable 222 Service revenue 5,100 Supplies expense 700