Beneish Corporation has the following account balances at December 31, the end of its fiscal yea BENEISH CORPORATION Adjusted Trial Balance December 31 Debit Credit Cash $8,000 Accounts receivable Equipment 13.000 156,000 Accumulated depreciation $ 28,000 Notes payable 20,000 Common stock 86,000 Retained earnings 41,200 Dividends 16,000 Service fees earned 142,000 Rent expense 36,000 Salaries expense 74,200 Depreciation expense 14.000 Totals $317,200 $317,200