These items are taken from the financial statements of Pharoah Company at December 31, 2022. Buildings $95,220 Accounts receivable 11,340 Prepaid insurance 2.880 Cash 10,656 Equipment 74,160 Land 55,080 Insurance expense 702 Depreciation expense 4,770 Interest expense 2,340 Common stock 54,000 Retained earnings (January 1, 2022) 36,000 Accumulated depreciation-buildings 41.040 Accounts payable 8.550 Notes payable 84.240 dated doneciation-enuioment 16.848