These items are taken from the financial statements of Carla Vista Co. at December 31, 2022.

Retained earnings (beginning of year)		$31,400
Utilities expense		2,400
Equipment		56,900
Accounts payable		16,300
Cash		16,200
Salaries and wages payable		2,900
Common stock		15,000
Dividends		14,200
Service revenue		79,000
Prepaid insurance		4,100
Maintenance and Repairs expense		2,000
Depreciation expense		4,000
Accounts receivable		14,400
Insurance expense		3,000
Salaries and wages expense		45,200
Accumulated depreciationequipment		17,800