These items are taken from the financial statements of Sunland Company at December 31, 2022. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2022) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable $99,452 11,844 3,008 11,130 77.456 57,528 733 4,982 2.444 56,400 37,600 42.864 8.930 87.984 17.597 3.384 These financial statement items are for Cullumber Company at year-end, July 31, 2022. Salaries and wages payable Salaries and wages expense Supplies expense Equipment Accounts payable Service revenue Rent revenue Notes payable (due in 2025) Common stock Cash Accounts receivable Accumulated depreciation--equipment Dividends Depreciation expense Retained earnings (beginning of the year) $3,900 59,100 16,800 17,000 4,100 67,700 9,700 3,300 16,000 35,100 11,300 7,600 4,000 4,000 35.000 These items are taken from the financial statements of Sunland Company at December 31, 2022. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2022) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable $99,452 11,844 3,008 11,130 77.456 57,528 733 4,982 2.444 56,400 37,600 42.864 8.930 87.984 17.597 3.384 These financial statement items are for Cullumber Company at year-end, July 31, 2022. Salaries and wages payable Salaries and wages expense Supplies expense Equipment Accounts payable Service revenue Rent revenue Notes payable (due in 2025) Common stock Cash Accounts receivable Accumulated depreciation--equipment Dividends Depreciation expense Retained earnings (beginning of the year) $3,900 59,100 16,800 17,000 4,100 67,700 9,700 3,300 16,000 35,100 11,300 7,600 4,000 4,000 35.000