These items are taken from the financial statements of Vaughn Manufacturing at December 31,2017 112,148 13,356 3,392 12,550 87,344 64,872 827 5,618 2,756 63,600 Retained earnings (January 1, 2017) 42,400 Accumulated depreciation-buildings48,336 10,070 99,216 Accumulated depreciation-equipment 19,843 3,816 15,582 Accounts receivable Prepaid insurance Cash Insurance expense Depreciation expense Interest expense Common stock Accounts payable Notes payable Interest payable Service revenue MacBook Air vaugnn manuraceuring Balance Sheet Assets