These items are taken from the financial statements of Martinez Corp. at December 31, 2018

These items are taken from the financial statements of Martinez Corp. at December 31, 2018. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Office expense I ncome tax expense Depreciation expense I nterest expense Common shares Retained earnings (January 1, 2018) Accumulated depreciationbuilding Accounts payable I ncome taxes payable Bank loan payable (due July 1, 2020) Accumulated depreciationequipment I nterest payable Sales $137,540 16,380 6,084 15,392 107,120 79,560 754 260 6,890 3,380 80,600 52,000 59,280 10,920 1,430 121,680 24,336 4,680 18,434