\begin{tabular}{|lc|} \hline Dividends & 1,300 \\ \hline Service Revenue & \\ \hline Rent Expense & 4,200 \\ \hline Supplies Expense & 600 \\ Depreciation Expense-Equipment & 1,400 \\ Interest Expense & 2,400 \\ \hline Total & $32,800 \\ \hline \end{tabular} \begin{tabular}{|lc|} \hline Dividends & 1,300 \\ \hline Service Revenue & \\ \hline Rent Expense & 4,200 \\ \hline Supplies Expense & 600 \\ Depreciation Expense-Equipment & 1,400 \\ Interest Expense & 2,400 \\ \hline Total & $32,800 \\ \hline \end{tabular}