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( January 1 , 2014 ) Accumulated depreciation — 52,166 buildings Accounts
10,868 payable Notes payable 107,078 Accumulated depreciation — 21,416 equipment Interest payable 4,118 Service revenue 16,817
Problem 2-3A
You are provided with the following information for Ramirez
Enterprises , effective as of its April 30 , 2014 , year-end .
Accounts payable
$ 868
Accounts receivable
918
Accumulated
depreciation —
670
equipment
Cash
1,378
Common stock
1,224
Cost of goods sold
1,094
Depreciation expense
301
Dividends
359
Equipment
2,528
Income tax expense
199
Income taxes payable
169
Insurance expense
244
Interest expense
434
Inventory
1,075