These items are taken from the financial statements of Ivanhoe Company at December 31, 2022. Buildings $96,000 Accounts receivable 14,200 Prepaid insurance 4,670 Cash 18,740 Equipment 81,700 Land 62,600 Insurance expense 820 Depreciation expense 7,700 Interest expense 2,900 Common stock 57,000 Retained earnings (January 1, 2022) 43,070 Accumulated depreciation-buildings 45,200 Accounts payable 16,900 Mortgage payable 87,000 Accumulated depreciation-equipment 18,610 Interest payable 3,700 Service revenue 17,850 IVANHOE COMPA Balance Sheet Assets