1) Following is the Unadjusted Trial Balance of Ocelot Company, a private corporation owned and operated by Olivia Ocelot. All day-to-day transactions have already been recorded through December 31, 2021. All the balances shown are up-to-date, but unadjusted. Ocelot Company Unadjusted Trial Balance December 31, 2021 Account Debit Credit Cash 20,500 Accounts Receivable 5,700 Prepaid Insurance 1,200 Equipment 24,000 Acc. Dep. Equipment 4,000 Accounts Payable 9,500 Common Stock 20,000 Retained Earnings 7,700 Dividends 2,500 Service Revenue 50,000 Salaries Expense 28,600 Utilities Expense 7,500 Miscellaneous Expense 1,200 Totals 91,200 91,200