November 1, 2022, Marin Inc. had the following account balances. The company ses the perpetual inventory method.

	Debit		Credit
Cash	$11,160	Accumulated Depreciation Equipment	$1,240
Accounts Receivable	2,778	Accounts Payable	4,216
Supplies	1,066	Unearned Service Revenue	4,960
Equipment	31,000	Salaries and Wages Payable	2,108
	$46,004	Common Stock	24,800
		Retained Earnings	8,680
			$46,004

Income statement