Accounts Payable: $ 45,000 Accounts Receivable: $ 65,000 Accumulated Depreciation-Equipment: $ 50,000 Cash: $70,000 Common Stock: $ 200,000 Depreciation Expense: $ 20,000 Dividends: $ 25,000 Equipment: $ 350,000 Prepaid rent: $ 20,000 Rent Expense: $ 5,000 Retained Earnings (beginning balance): $ 30,000 Service Revenue: $ 200,000 Supplies: $ 25,000 .Supplies Expense: $15,000 Unearned Service Revenue: $ 70,000