HCS 380 RANK Motivated Minds/hcs380rank.com HCS 380 RANK Motivated Minds/hcs380rank.com | Page 8

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 52,166 Accounts payable