You are provided with the following information for Oriole Company, effective as of its April 30, 2022, year-end. Accounts payable $870 Accounts receivable 860 Accumulated depreciation-equipment 590 Cash 1,380 Common stock 17,400 Cost of goods sold 1,050 Depreciation expense 360 Dividends 335 Equipment 2,510 Goodwill 1,600 Income tax expense 150 Income taxes payable 160 Insurance expense 360 Interest expense 540 Inventory 940 Investment in land 16,625 Land 2,600 Mortgage payable (long-term) 4,100 Notes payable (short-term) Prepaid insurance 60 70 Retained earnings (beginning) 1,600 Salaries and wages expense Salaries and wages payable 750 250 Sales revenue 6,400 Stock investments (short-term) 1,300