Exercise 4-17 These financial statement items are for Emjay Company at year-end, July 31, 2014. Salaries and wages payable $1,963 Notes payable (long-term) $1,659 Salaries and wages expense 51,129 Cash 14,292 Utilities expense 22,944 Accounts receivable 9,644 Equipment 31,457 Accumulated depreciationequip. 5,606 Accounts payable 4,775 Dividends 3,500 Service revenue 62,759 […]