These items are taken from the financial statements of Sunland Company for 2022. Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Supplies Debt investment (long-term) Trademarks Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation equipment $33,900 2,130 64,300 19,930 11,250 4,260 22,700 12,000 3,200 6,200 2,600 71,900 4,760 1,670 3,110 16,670 2,690 40,860 18,750 SUNLAND COMPANY Balance Sheet Assets Assets