These items are taken from the financial statements of Sunland Company for 2025. Retained earnings (beginning of year) $32,370 Utilities expense 2,140 Equipment 62,400 Accounts payable 17,350 Cash 13,730 Salaries and wages payable 4,500 Common stock 22,700 Dividends 12,000 Supplies 3,200 Debt investment (long-term) 6,100 Trademarks 2,500 Service revenue 71,650 Prepaid insurance 5,000 Maintenance and repairs expense 1,660 Depreciation expense 3,420 Accounts receivable 14,610 Insurance expense 2,380 Salaries and wages expense 40,660 Accumulated depreciation-equipment. 21,230