HCS 380 RANK Keep Learning /hcs380rank.com HCS 380 RANK Keep Learning /hcs380rank.com | Page 6

$121,035
Accounts receivable
14,414
Prepaid insurance
3,661
Cash
13,545
Equipment
94,266
Land
70,013
Insurance expense
892
Depreciation expense
6,063
Interest expense
2,974
Common stock
68,640
Retained earnings (January 1, 2014)
45,760
Accumulated depreciation—buildings