You are provided with the following information for Skysong, Inc., effective as of its April 30, 2017, year-end. Accounts payable $864 Accounts receivable 930 Accumulated depreciation-equipment 670 Cash 1,390 Common stock 1,260 Cost of goods sold 1,090 Depreciation expense 305 Dividends 355 Equipment 2,540 Income tax expense 195 Income taxes payable 165 Insurance expense 240 Interest expense 430 Inventory 1,087 Land 3,220 Mortgage payable (long-term) 3,620 Notes payable (short-term) 181 90 Prepaid insurance Retained earnings (beginning) 1,600 670 Salaries and wages expense 252 Salaries and wages payable 5.220 Sales revenue Stock Investments (short-term) 1.290