These items are taken from the financial statements of Blossom Company for 2022. Retained earnings (beginning of year) $32,000 Utilities expense 2,100 Equipment 67,000 Accounts payable 19,900 Cash 11,100 Salaries and wages payable 4,000 Common stock 22,000 Dividends 12,000 Supplies 3,000 Debt investment (long-term) 5,500 Trademarks 2,100 Service revenue 69,000 Prepaid insurance 4,500 Maintenance and repairs expense 1,700 Depreciation expense 3,500 Accounts receivable 12,700 Insurance expense 2,300 Salaries and wages expense 38,000 Accumulated depreciation-equipment 18,600