Weygandt, Accounting Principles, 12e URCES Exercise 194 These financial statement items are for Rugen Company at year-end, July 31, 2016. Notes payable (long-term) Salaries and wages payable Salaries and wages expense Utilities expense Equipment $2,980 45,700 Cash 21,100 Accounts receivable 38,000 Accumulated depreciation $3,000 5,200 9,780 6,000 4,000 4,000 48,000 n 08 on 10Accounts payable on 31 4,100 Owner's Drawings 57,200 Depreciation expense Service revenue Owner's capital (beginning of the year) 6,500 Study Rent revenue Prepare an income statement for the year RUGEN COMPANY assignment/test/aglist.uni?id asnmt1925405 N1003F increase retained earnings first.) e here to search PrtScn