You are provided with the following information for Blue Spruce Corp, effective as of its April 30, 2017. year-end. Accounts payable $859 Accounts receivable 1,010 Accumulated depreciation-equipment 670 Cash 1,470 Common stock 1,500 Cost of goods sold 1,085 Depreciation expense 310 Dividends 350 Equipment 2.620 Income tax expense 190 Income taxes payable 160 Insurance expense 235 Interest expense 425 Inventory 1,167 Land 3,300 Mortgage payable 3,700 Notes payable 261 Prepaid insurance 85 Retained earnings (beginning) 1,600