These items are taken from the financial statements of Oriole Co. at December 31, 2022. Buildings Accounts receivable Prepaid insurance $116,380 13,860 3,520 Cash 13,024 Equipment 90,640 Land 67,320 Insurance expense 858 Depreciation expense 5,830 Interest expense 2,860 Common stock 66,000 Retained earnings (January 1, 2022) 44,000 Accumulated depreciation-buildings 50,160