Question 13 Your answer is partially correct. Try again. These items are taken from the financial statements of Blue Spruce Corp. at December 31, 2017. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2017) Accumulated depreciation-buildings Accounts payable $126,960 15,120 3,840 14,208 98,880 73,440 936 6,360 3,120 72,000 48,000 54,720 11,400 112,320 22,464 4,320 17,640 Notes payable Accumulated depreciation-equipment Interest payable Service revenue