Current Attempt in Progress These items are taken from the financial statements of Sheffield Co. at December 31, 2025. B Buildings $116,380 Accounts receivable 13,860 Prepaid insurance 3,520 Cash 13,024 Equipment 90,640 Land 67,320 Insurance expense 858 Depreciation expense 5,830 Interest expense 2,860 Common stock 66,000 Retained earnings (January 1, 2025) 44,000 Accumulated depreciation-buildings 50,160 Accounts payable 10,450 Notes payable 102,960 Accumulated depreciation-equipment 20.592 Interest payable 3,960 Service revenue 16,170