You are provided with the following information for Wildhorse Co., effective as of its April 30, 2017, year-end. Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common stock Cost of goods sold Depreciation expense 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) $924 990 670 1,450 1,440 1,150 245 415 2,600 255 225 300 490 1,147 3,280 3,680 241 150 1,600 610 312 5,280 1,290