These items are taken from the financial statements of Martin Corporation for 2027. 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 $31,000 2,000 66,000 18,300 10,10G 3,000 12,000 12,000 68,000 3,500 1,800 3,600 11,700

These items are taken from the financial statements of Martin Corporation for 2027. 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 66,000 18,300 10,100 3,000 12,000 12,000 68,000 3,50d 1,800 3,600 11,700 2,200 37,000 17,600