December 31, 2022 Debit Credit Cash $18,480 Accounts Receivable 2,640 Supplies 2,160 Equipment 18,600 Accumulated Depreciation-Equipment $4,800 Accounts Payable 3,600 Unearned Service Revenue Common Stock 6,000 18,000 Retained Earnings 8,880 Dividends 4,200 Service Revenue 11,400 Supplies Expense 1,320 Depreciation Expense 3,000 Rent Expense 2,280 $52,680 $52,680