5 Required information [The following information applies to the questions displayed below.) Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year-end is December 31. The December 31, 2018, trial balance (before any adjusting entries) appears below. Accounts Cash Accounts Receivable: Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries Payable Utilities Payable Interest Payable Debits $ 19,000 Credits 14,400 24,000 20,400 89,000 $ 29,000 11,400 Notes Payable 32,000 Common Stock 29,000 Retained Earnings 9,400 Dividends 2,400 Service Revenue 224,800 Salaries Expense 155,000 Depreciation Expense 0 Insurance Expense 0 Supplies Expense 0 Utilities Expense Interest Expense 11,400 0