These items are taken from the financial statements of Sheridan Company at December 31, 2022. Buildings $97,336 Accounts receivable 11,592 Prepaid insurance 2,944 Cash 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