These items are taken from the financial statements of Wildhorse Co. for 2022. Retained earnings (beginning of year) $32,560 Utilities expense 2,150 Equipment 63,100 Accounts payable 18,580 Cash 11,480 Salaries and wages payable 6,130 Common stock 23,100 Dividends 12,000 Supplies 3,600 Debt investment (long-term) 6,800 Trademarks 1,900 Service revenue 72,500 Prepaid insurance 6,630 Maintenance and repairs expense 1,650 Depreciation expense 3,420 Accounts receivable 15,190 Insurance expense 2,380 Salaries and wages expense 41,550 Accumulated depreciation-equipment 18.980 Current Assets Cash Accounts Receivable Prepaid Insurance Total Current Assets Sheet 31, Property. Plant and Equipment Intangible Assets Equipment Assets I ndity.) WILDHORSE CO. Balance Sheet December 31, 2022 Assets 15700 1400 4000 12,600 51400 Less Accumulated Depreciation-Equipment 17700 Total Intangible Assets Total Non-current Assets Total Assets Current Liabilities Accounts Payable Salaries and Wages Payable Total Current Liabilities Stockholders' Equity Common Stock Dividends Total Stockholders' Equity Total Liabilities and Stockholders' Equity $ Liabilities and Stockholders' Equity $ 15400 2700 14500 -28100