These items were taken from the financial statements of Cullumber Company at December 31, 2022: Buildings $112,148 Common stock (21,200 shares) $63,600 Accounts receivable 16,536 Retained earnings (1/1/22) 42,400 Prepaid insurance 3,392 Accumulated depreciation-buildings 48,548 Cash 12,508 Accounts payable 9,010 Equipment 87,678 Notes payable 99,216 Land 64,660 Accumulated depreciation-equipment 19,838 Insurance expense 742 Interest payable 3,816 Depreciation expense 5,194 Service revenue 18,762 Interest expense 2,332