Cash $27,300 Accounts Receivable $30,500 Prepaid Insurance 3,700 55,000 Equipment Accounts Payable 13,300 Unearned Service Revenue 9,100 Notes Payable 18,000 Common Stock 35,000 Retained Earnings 23,800 Dividends 1,800 Service Revenue 51,000 Salaries and Wages Expense 13,700 Utilities Expense 6,900 Rent Expense 11,300 $150,800 $149,600 Cullumber Company Trial Balance Debit Credit