. 56 I! View Policies Current Attempt in Progress These financial statement items are for Rugen Company at year-end, July 31, 2021. Salaries and wages payable $2,980 Notes payable long-term) $3.000 Salaries and wages expense 115,700 Cash 5.200 Utilities expense 21.100 Accounts receivable 9.780 Equipment 38,000 Accumulated depreciation equipment 6.000 Accounts payable 4.100 Dividends 4,000 Service revenue 57.200 Depreciation expense 4,000 Rent revenue 6,500 Retained Earnings (Aug 1.2020 28,000 Common Stock 20,000 (a1) ) . 56 I! View Policies Current Attempt in Progress These financial statement items are for Rugen Company at year-end, July 31, 2021. Salaries and wages payable $2,980 Notes payable long-term) $3.000 Salaries and wages expense 115,700 Cash 5.200 Utilities expense 21.100 Accounts receivable 9.780 Equipment 38,000 Accumulated depreciation equipment 6.000 Accounts payable 4.100 Dividends 4,000 Service revenue 57.200 Depreciation expense 4,000 Rent revenue 6,500 Retained Earnings (Aug 1.2020 28,000 Common Stock 20,000 (a1) )