These items are taken from the financial statements of Oriole Company at December 31, 2022. Buildings $96,300 Accounts receivable 15,100 Prepaid insurance 4,740 Cash 18,810 Equipment 79,300 Land 62,400 Insurance expense 900 Depreciation expense 8,500 Interest expense 2,900 Common stock 58,500 Retained earnings (January 1, 2022) 39.970 Accumulated depreciation-buildings 45,900 Accounts payable 15,900 Mortgage payable 87,700 Accumulated depreciation-equipment 18,730 Interest payable 3,600 Service revenue 18,650