A company's fiscal year-end is December 31, Year 1. The following is a partial adjusted trial balance as of December 31.

Accounts Retained Earnings Dividends Service Revenue Interest Revenue Salaries Expense Rent Expense Advertising Expense Depreciation Expense Debit $ 2,699 14,699 5,699 2,699 19,699 Credit $26,009 46,999 5,699