These items are taken from the financial statements of Oriole Company for 2025. Retained earnings (beginning of year) $33,280 Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Supplies Debt investment (long-term) Trademarks Service revenue 2,110 63,800 18,780 15,070 5,840 22,500 12,000 2.800 6,000 2,300 69.200