These items are taken from the financial statements of Sunland Company for 2017. Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Service revenue Prepaid insurance Maintenance and repairs expense $33,570 2,110 68,570 22,410 13,640 6,780 12,000 12,000 72,160 7,280 1,690 3,100 15,810 2,700 41,160 21,140 Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment