These items are taken from the financial statements of Concord Corporation for 2017 Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment $33,800 2,160 68,800 21,760 13,750 6,640 12,000 12,000 71,700 7,140 1,640 3,270 15,160 2,530 40,700 21,250