You are provided with the following information for Kingbird, Inc., effective as of its April 30, 2017, year-end.

Accounts payable		$ 854
Accounts receivable		1,005
Accumulated depreciationequipment		670
Cash		1,465
Common stock		1,485
Cost of goods sold		1,080
Depreciation expense		315
Dividends		345
Equipment		2,615
Income tax expense		185
Income taxes payable		155
Insurance expense		230
Interest expense		420
Inventory		1,162
Land		3,295
Mortgage payable		3,695
Notes payable		256
Prepaid insurance		80
Retained earnings (beginning)		1,600
Salaries and wages expense		680
Salaries and wages payable		242
Sales revenue		5,295
Stock investments (short-term)		1,375