These items are taken from the financial statements of Sheridan Co. at December 31, 2022. Buildings $97,336 Accounts receivable Prepaid insurance Cash 11,592 2,944 10,893 Equipment 75,808 Land 56,304 Insurance expense 718 Depreciation expense 4,876 Interest expense 2,392 Common stock 55,200 Retained earnings (January 1, 2022) 36,801 Accumulated depreciation-buildings 41,952 Accounts payable 8,740 Notes payable 86,112 Accumulated depreciation-equipment 17,222 Interest payable 3,312 Service revenue 13,524 SHERIDAN COMPANY Balance Sheet $ Assets $ Liabilities and Stockholders' Equity