ABC Company Adjusted Trial Balance June 30 Debit Credit Cash Accounts receivable Unexpired insurance Equipment $32,000 9,600 2,600 24,000 Accumulated Depreciation: Equipment $ 500 Unearned service revenue Accounts payable Capital stock 6,000 12,000 43,000 Dividend 500 Service revenue 16,200 Wages expense 8,000 Insurance Expense 1,000 Total $77,700 $77,700 al total assets as of June 30 is