ES Question 14 These financial statement items are for Kingbird, Inc. at year-end, July 31, 2017. Salaries and wages payable Salaries and wages expense Supplies expense Equipment Accounts payable Service revenue Rent revenue Notes payable (due in 2020) Common stock Cash Accounts receivable Accumulated depreciation-equipment Dividends Depreciation expense Retained earnings (beginning of the year) $3,780 59,200 16,900 20,200 4,100 67,800 9,800 3,000 16,000 30,900 10,980 7,400 4,000 5,400 35,700