These items are taken from the financial statements of Crane Company for 2025. Retained earnings (beginning of year) $35,660 Utilities expense 2,140 Equipment 64,500 Accounts payable 15,180 Cash 13,950 Salaries and wages payable 7,360 Common stock 21,000 Dividends 12,000 Supplies 3,100 Debt investment (long-term) 5,600 Trademarks 1,800 Service revenue 71,800 Prepaid insurance 7,860 Maintenance and repairs expense 1,660 Depreciation expense 3,100 Accounts receivable 13,660 Insurance expense 2,700 Salaries and wages expense 40,380 Accumulated depreciation-equipment 21,450 (a1)