3.14B. Worksheet The adjusted trial balance columns of a worksheet for Frankfurt Corporation are shown LO6 Appendix below. The worksheet is prepared for the year ended December 31. Adjusted Trial Balance Debit Credit Cash Accounts receivable. Equipment 14,000 . . . ..16,500 78,000 s 24,000 10,000 43,000 20,600 Notes payable Common stock. . Retained earnings Cash dividends. .. Service fees earned . .. Rent expense . Salaries expense Depreciation expense.... Totals 8,000 81,000 18,000 37,100 7,000