View Policies Show Attempt History Current Attempt in Progress These items are taken from the financial statements of Sunland Corporation for the year ended December 31, 2021: Retained earnings, January 1 $215,000 Cash 11,900 Salaries payable 3,000 Utilities expense 2,000 Equipment 59,500 Accounts payable 14,000 Buildings 63,000 Common shares 36,200 Dividends declared 4,000 Service revenue 212.900 Prepaid insurance Repairs and maintenance expense Land Depreciation expense 1,500 2,800 174,500 6,200 we here to search DELL 1800