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3,608 Notes payable 169 Prepaid insurance 94 Retained earnings (beginning) 1,600 Salaries and wages expense 666 Salaries and wages payable 256 Sales revenue 5,208 Stock investments (short-term) 1,274 Prepare an income statement for Ramirez Enterprises for the year ended April 30, 2014. Problem 2-2A These items are taken from the financial statements of Tresh Corporation for 2014. Retained earnings (beginning of year) $34,462 Utilities expense