Accounts from the adjusted trial balance at September 30, 2021, are listed in alphabetical order below for Sheffield Corp.: 13 Accounts payable $4,460 Income tax expense $650 Accounts receivable 7,600 Income tax payable 200 Accumulated depreciation-equipment 760 Interest expense 100 Bank loan payable 7,800 Interest payable 100 Cash 3,250 Rent expense 1,500 Common shares 7,000 Retained earnings 2,370 Deferred revenue 570 Salaries expense 14,520 Depreciation expense 760 Salaries payable 820 Dividends declared 700 Supplies 1,200 Equipment 15.040 Supplies expense 485 Fees earned 22,485 Utilities expense 760 (a) Prepare an adjusted trial balance. SHEFFIELD CORP. Adjusted Trial Balance September 30, 2021 Debit Credit