You are provided with the following information for Sheffield Corp, effective as of its April 30, 2017, year-end. 919 985 Accumulated depreciation-equipment 670 1,445 1,425 1,145 Accounts receivable Cost of goods sold Dividends Equipment Income tax expense Income taxes payable Insurance expense Interest expense Inventory Land Mortgage payable Notes payable Prepaid insurance Retained earnings (beginning) Salaries and wages expense Salaries and wages payable Sales revenue Stock investments (short-term) 410 2,595 295 485 1,142 3,275 3,675 236 145 1,600 615 307 5,275 1,290