Angela Lopez owns and manages a consulting firm called Metrix, which began operations on December 1. On December 31, Metrix shows the following selected accounts and amounts for the month of December. Equipment Salaries expense Consulting revenue Cash Utilities expense Note payable Accounts receivable Common stock Dividends $ 4,000 3,000 12,000 8,000 200 2,400 3,500 11,600 2,000 Office supplies Rental revenue Advertising expense Prepaid insurance Accounts payable Note receivable Rent expense Unearned revenue $ 1,500 500 400 1,000 1,300 2,500 2,000 300 METRIX Balance Sheet $ 0 Total equity 0 $ 0 0