Cash $ 16,940 Accounts Receivable 2,420 Supplies 1,980 Equipment 17,050 Accumulated Depreciation-Equipment $4,400 Accounts Payable 3,300 Unearned Service Revenue 5,500 Common Stock 16,500 Retained Earnings 8,140 Dividends 3,850 Service Revenue 10,450 Supplies Expense 1,210 Depreciation Expense 2,750 Rent Expense 2,090 $ 48,290 $ 48,290 Balance Sheet December 31, 2022 Assets $ $ Habilities and stockholders PES